Azerbaijan, Republic of Belarus, Georgia, Kazakhstan, Ukraine Group #3 Azerbaijan, Republic of Belarus, Georgia, Kazakhstan, Ukraine 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 Сountries Central FMIS of MOF/ Treasury  Georgia (partially) Standard software provided or recommended by MOF/Treasury  Belarus, Кazakhstan, Azerbaijan, Moldova Non-standard software Belarus, Ukraine, Azerbaijan, Georgia, Moldova Other (specify) Azerbaijan

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

3. Financial reports are submitted: Response options Сountries From lower-level BOs directly to MOF/Treasury   From lower-level BOs to the next administrative level (e.g. rayon, oblast etc. which in turn submit reports to the center)  Belarus, Kazakhstan, Moldova, Azerbaijan, Georgia, Ukraine 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  Belarus, Ukraine, Kazakhstan Аutomated in some other information system (specify)  Мoldova Partially automated; requires additional manual operations  Аzerbaijan By means of spread sheets, data bases   Other (specify)  Georgia

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

Ongoing/planned reforms to improve accounting automation at BO level Centralization of accounting at the MOF – Kazakhstan Designing a new FMIS to ensure automation – Belarus Accounting automation (expansion) at BO level – Azerbaijan Designing a uniform software for accounting and financial reporting (to become mandatory) – Ukraine Total coverage of all transactions by the system (by 2020), recording all revenue transactions in the single treasury system (analytics by 2018) – Georgia Outsourcing of accounting services – Moldova Designing a single cloud budget accounting solution to integrate with FMIS - Moldova

Challenges and Possible Solutions Selection of software to centralize budget accounting and financial reporting (Kazakhstan) Difficulties in making decisions at the new system design stage, human factor (training of the new system users) – Belarus, Ukraine, Azerbaijan. Need to consider specificities of various organizations, inadequate personnel capacity, staff turnover (Georgia)