Moldova, Russian Federation, Belarus, Kyrgyz Republic, Azerbaijan Group #2 Moldova, Russian Federation, Belarus, Kyrgyz Republic, Azerbaijan Baku, Azerbaijan  April 12,  2018

Part 1: Snap Poll This Photo by Unknown Author is licensed under CC BY-SA

1. Budget organizations (BO) perform accounting and financial reporting by means of: Response options Countries Central FMIS of MOF/ Treasury  Russia Standard software provided or recommended by MOF/Treasury  Moldova Non-standard software  Moldova, Kyrgyzstan, Belarus Other (specify)

2. Budget organizations submit their financial reports Response options Сountries Directly via central FMIS at MOF/Treasury  Мoldova, Russia Via web portal supported by MOF/Treasury  Azerbaijan Using other e-format (specify) Belarus  Paper-based  Мoldova, Kyrgyzstan, Belarus Other (specify)  

3. Financial reports are submitted: Response options Сountries From lower-level BOs directly to MOF/Treasury  Russia, Azerbaijan From lower-level BOs to the next administrative level (e.g. rayon, oblast etc. which in turn submit reports to the center)  Мoldova, Kyrgyzstan, Belarus In some other sequence (specify)   Not all levels of BOs submit financial reports

4. Consolidation of financial reports Response options Countries Automated in central FMIS of MOF/Treasury Russia, Belarus Аutomated in some other information system (specify)  Мoldova (in a separate module) Partially automated; requires additional manual operations  Кyrgyzstan By means of spread sheets, data bases   Other (specify)

Part 2 - Discussion This Photo by Unknown Author is licensed under CC BY-SA

Ongoing/planned improvement reforms Single chart of accounts (Belarus); perform accounting at BOs using single software package. Centralization of technology service; Transfer of powers to the Treasury (RF) – within three years; Using outcomes of accrual-based technique to plan and assess fiscal risks while maintaining cash-based budgeting. Expand treasury support beyond public administration; Designing an accounting module integrated with other resources (Kyrgyzstan); Migration to standard accounting software; Providing conditions to outsource accounting in BOs, elimination of paper-based reporting documents; Arrange centralized capacity-building in public finance for all stakeholders.

Challenges and possible solutions Institutional (one-time transition), data migration, training, cost of reform; Perception of change by the process participants; Designing a single procedure, with pre-alignment of processes and introduction of e-workflow (in case of centralization); Implementation of single data entry principle; Centralized maintenance of reference information; Migration to international accounting standards accompanied by technology, institutional, personnel and financial challenges; Aligning accounting reforms with PFM and control/audit reforms.