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

2. Part 1: Snap Poll
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3. 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)

4. 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)

5. 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

6. 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)

7. Part 2 - Discussion
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8. 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.

9. 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.