Both the accounting approach and the managerial approach to budget execution require data integrity if the accounting system is to provide valuable information for budget managers. The best software and countless hours of staff time are wasted if the data fed into the system are inaccurate. Developing countries’ experience with implementing sophisticated FIMS projects is discouraging (Killick 2005a). Tanzania and a few other countries have successfully implemented new systems at the central government level and have extended them to many local governments. But Ghana and many other countries have struggled with multiple delays in fully implementing their own FIMS.