Cost accounting at Statistics Lithuania Agnė Reut Head of Division Economic and Finance 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group New Resource planning and accounting system was introduced in 2010: Planning and Accounting by project (statistical surveys and other) Accrual basis accounting instead of cash basis accounting New time recording system Customer relationship management New list of tasks (based on GSBPM) was introduced in 2017 5/16/2019 6th meeting of the ESS Resource Directors' Group

Architecture of BMS at Statistics Lithuania Human Resources Payroll Project planning and management Customer Relationship management Task management Time recording Cost accounting Fixed assets Payables and receivables Inventory Procurement and budget control Document management system SBAPS E-BANK 5/16/2019 6th meeting of the ESS Resource Directors' Group

3. Preparation of statistical information Project list 1. Activity management   Development and supervision of Quality Management system Internal audit Legal issues Document management … 2. Resource management Budget management Public procurement Human resource management IT administration Infrastructure management 3. Preparation of statistical information International migration statistics Consumer price index Service enterprise statistics 4. Service for customers management Publications Public relations Database of indicators Indirect costs (37 % of direct costs) Direct costs 5/16/2019 6th meeting of the ESS Resource Directors' Group

Tasks (for actual time recording) 5/16/2019 6th meeting of the ESS Resource Directors' Group

Tasks (for time planning) 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Planning Planning hours to projects and tasks Salary rates Planning procurement of goods and services Budget break down by projects and tasks 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Planning Budget planning Project Task group Date of project implementation Category Employee Hours Strategic Division Project manager 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Planning 9 categories of staff: Top management Head of division Deputy head of division, head of subdivision Chief specialist (civil servant) Specialist (contractual employee) Interviewer Head and deputy head of data preparation division Data preparation division employee Survey coordinator 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Planning. Reports 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Planning. Reports 5/16/2019 6th meeting of the ESS Resource Directors' Group

Accounting Cost of the project Time recording Data from payroll system Other purchases Cost of the project Staff cost – by project and task of the project, Other cost (procurement) – by project only 5/16/2019 6th meeting of the ESS Resource Directors' Group

Accounting. Time recording Date Project Project title Task Task title Comments Hours Not at SL 5/16/2019 6th meeting of the ESS Resource Directors' Group

Accounting. Other expenditure 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Accounting. Reports 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Accounting. Reports 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Future improvements Unite two separate time recording systems into one Automate planning of procurement of goods and services Integrate Document management system into BMS 5/16/2019 6th meeting of the ESS Resource Directors' Group

6th meeting of the ESS Resource Directors' Group Thank you for your attention! 5/16/2019 6th meeting of the ESS Resource Directors' Group