1. Public Sector Accounting and Reporting Reforms
Group 2
Public Sector Accounting and Reporting Reforms
Countries: Albania, Azerbaijan, Belarus, Bosnia & Herzegovina, Croatia, Kazakhstan, Russia, Turkey
Minsk, October 4th, 2016

2. 1. Public sector accounting and reporting reforms status
Albania
Azerbai-jan
B&H
Croatia
Kazakhstan
Turkey
Stage of public sector accounting and reporting reform (P - planned, I –under implementation, C-completed) P I
Is it formally part of a broader PFM reform agenda (Y/N)?
YES
Is there an official strategic document guiding public accounting reform (Y/N)? NO
Reform timeline: from __ till __
2014- and on NA
2002 and on
1995 and on
Approach to reform: IPSAS or NS (National Standards) or NS largely based on IPSAS
IPSAS
NS based on IPSAS
Who is leading the reform efforts and if any formal steering committee is established?
MoF, SC
no SC
CoM
Is there any external support for the reform (Y/N)? What type of support and from whom?
Y, Project
YES, WB and SECO
YES, IMF
YES, WB and others
YES, WB, IMF other
YES, WB
How is training and certification of accountants organized?
Certification, trainers, training center to be created
Training. Certification center created
No system for training, fragmented process on training
Financial Academy
Staff of MoF

3. 2. Design and implementation of public sector accounting reform - key stakeholders to be involved, their roles and how to mobilize them
MoF leads the reform
Professional accounting community (associations, universities, specialized companies)
Line ministries, National Bank, members of parliament, audit authorities
Can be organized through a NATIONAL ACCOUNTING BOARD, COUNCIL ON METHODOLOGIES ISSUES under MoF

4. 3. Design and implementation of public sector accounting reform – how to make best use of external resources
WB-PEFA ASSESMENT as a tool to go forward
External consultants (local and foreigners) provide advice but decisions have to be made by national authorities