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Published bySandra Harrell Modified over 9 years ago
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1 Public Sector Financial Reporting Government Accounting : The role of the Department of Finance 18 th November 2010
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2 Government Accounting Accounting Policy Internal Audit Risk Management Policy
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3 Context Public vs. Private Environment Accountability or planning
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4 Context Government Accounting Focus Umbrella term
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5 Financial Reporting What is it?
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6 Financial Reporting Focus of the Reports Historical Departments and not whole of Govt.
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7 Rule making bodies Private Public International Developments
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8 Rule making DOF PFP Circulars Legislation / Regulation Codes of Practice
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9 C&AG Role Mandate
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10 Rule Making The Future Who can influence it
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11 Government Accounting Section Government Accounting Section Outputs / Outcomes Guidance Sanction Audit Queries
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12 Government Accounting Government Accounting Promoting Best Practice in Government Accounting Government Accounting
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13 Internal Audit Mullarkey Development of the IA function Training of Auditors Promoting Best Practice in IA Current focus on IA from “Outside”
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14 Risk Management From Where Why Promote Best Practice
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15 Other PAC Advice on Legislation Better Financial Reporting
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16 Other International Developments Performance Budgeting Accrual Accounting OECD/NESC reports Any other emerging trends in Public Sector Financial Reporting Sector Financial Reporting
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17 Summary Why does Government Accounting exist Impact on Public Sector Financial Reporting
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