Albania, Azerbaijan, Croatia, Georgia, Macedonia, Turkey GROUP #1 Albania, Azerbaijan, Croatia, Georgia, Macedonia, Turkey Baku, Azerbaijan  April 12,  2018

Part 1: Express Survey This Photo by Unknown Author is licensed under CC BY-SA

Q1.Budget Organizations Conduct Accounting and Financial Reporting in: Response options Countries the central FMIS of the MoF / Treasury   Albania standard software provided or recommended by the MoF / Treasury  Georgia (mixed), Turkey (mixed) non-standard software  Albania, Croatia, Macedonia, Azerbaijan other (describe)  

Q2. Budget Organizations Submit Financial Reports: Response options Countries Directly in the central FMIS of the MoF / Treasury  Turkey, Albania (70%), Macedonia Through the web portal maintained by the MoF / Treasury  Azerbaijan In other electronic format (describe)  Georgia (via email), Albania, Croatia, Macedonia In manual form/hardcopy  Georgia, Azerbaijan, Albania, Croatia, Macedonia Not at all/other (describe)  

Q3. Submission of Financial Reports for Consolidation Occurs: Response options Countries From lowest level spending units directly to the MoF / Treasury  Azerbaijan, Turkey, Albania, Macedonia From lowest level spending units to higher level units, eg Rayon, then Oblast and finally centrally  Georgia, Croatia In some other way – please describe   Not all subordinate units are consolidated

Q4. Consolidation of Financial Reports of the Budget Organizations Response options Countries Is automated in the central FMIS of the MoF / Treasury   Is automated in a system other than FMIS  Turkey, Azerbaijan Is semi-automated, requires additional manipulations Croatia Is done in a spreadsheet/database  Georgia, Macedonia Other – specify

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

Ongoing reforms / Plans for Improvement

Challenges and Possible Solutions Georgia Need for legal changes Need to have a harmonized accounting methodology Transition between fiscal years Change management and trainings Albania Transition to modified accrual basis of accounting, integration between cash basis used for budget preparation and execution and modified accrual based accounting Extension of the Treasury System to widen the coverage Need to integrate PPP Integration between ATMIS & EAMIS Portal where the spending units can have access to perform their functions Turkey Public IFMIS to create effective integration Full integration of the IT systems of the different line ministries New central accounting IT systems Political support for the reforms

Challenges and Possible Solutions Change management and trainings Croatia MOF will be collecting reports directly High cost and issues collecting financial reports Macedonia Need to adapt to EU standards of accounting for budgetary and private organizations Creating automated central reporting platform Moving from cash based accounting to accrual based accounting Azerbaijan To include all the budgetary organizations into TIMS Expectations management