This paper proposes an aggregate accounting model for spending or accounting calculations in the form of a multi-year information system to supplement and expand information on a basic social assistance benefit. This model would be managed at national level, and would provide detailed information on changes over time in the items funded, with a view to assuring maximum accountability.The system proposed would provide information on trends in the origin and application of funds for financing and managing possible basic social assistance benefit payments.

Noemi Pena-Miguel Et Al (2017). A First Approach to a Public Financial Information System for Social Benefits, European Research Studies Journal Volume XX Issue 2A, 109-127