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

2. Part 1: Express Survey
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3. 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)

4. 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 ), Albania, Croatia, Macedonia
In manual form/hardcopy
 Georgia, Azerbaijan, Albania, Croatia, Macedonia
Not at all/other (describe)

5. 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

6. 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

7. Part 2 - Discussion
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8. Ongoing reforms / Plans for Improvement

9. 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

10. 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