The OECD Accruals Survey presented during the 14th annual symposium details varying approaches to accounting in national governments, focusing on expenditures and the adoption of accrual versus cash basis financial statements. Several countries are categorized by their accounting practices, with full accruals noted for Australia, Canada, and others, while some countries are transitioning or maintaining cash basis reporting. The document concludes by inviting updates from the secretariat for ongoing accuracy.

1. The OECD Accruals Survey
14th Annual OECD Accruals Symposium
Paris, 3 March 2014
Jón R. Blöndal
Head, Budgeting and Public Expenditures

2. Definitions
• Core National Governments
– Local / Regional Governments
– SOEs / Commercial Organisations
• Focus on Expenditures
• Accrual Basis
– Heritage / Military Assets
– “Except Public Service Pensions”
• Cash Basis
– Obligations / Commitments

3. Financial Statements
• Full Accruals
–
–
–
–
–
–
–
–
Australia
Canada
Chile
Estonia
Finland
Hungary
Korea
Latvia
-New Zealand
-Poland
-Sweden
-Turkey
-United Kingdom
-United States

4. Financial Statements
• Full Accruals
–Except Public Service Pensions
– Austria
– Belgium
– Czech Republic
– Denmark
-France
-Lithuania
-Slovak Republic
-Switzerland

5. Financial Statements
• Full Accruals
-Except No Capitalisation /
Depreciation of Assets
–Iceland

6. Financial Statements
• Cash – Transitioning to
Accruals
– Brazil
– China

7. Financial Statements
• Cash
– Germany
– Greece (ESA95)
– Ireland (Supplemental Accrual Information
Provided)
– Israel
– Italy (Supplemental Accrual Information
Provided)
– Japan (Accrual Basis Statements Also)
– Luxembourg (ESA95)

8. Financial Statements
• Cash (Continued)
– Mexico
– Netherlands (Agency Reporting on Accruals)
– Norway (Supplemental Accrual Information
Provided)
– Portugal (Agency Reporting on Accruals)
– Slovenia
– Spain

9. Budgets (Appropriations)
Full Accruals
–Australia
–New Zealand
–United Kingdom

10. Budget (Appropriations)
• Full Accruals
–Except Public Service Pensions
– Austria
– Belgium
– Denmark
– Switzerland

11. Budget (Appropriations)
• Full Accruals
-Except No Capitalisation /
Depreciation of Assets
– Chile
– Denmark (Infrastructure and Military Assets)
– Iceland

12. Budget (Appropriations)
• Full Cash
– Brazil
– Canada
– China
– Czech Republic
- France
– Germany
– Greece
– Hungary
-Ireland
-Israel
-Japan
-Korea
-Latvia
-Lithuania
-Luxembourg
-Mexico
-Netherlands
-Poland

13. Budget (Appropriations)
• Full Cash (Continued)
–
–
–
–
–
Portugal
Slovak Republic
Slovenia
Spain
Turkey

14. Budget (Appropriations)
• Cash+
– Estonia (Transitioning to Accruals)
– Finland (Some appropriations on Accruals)
– Italy (Supplemental Accrual Information Provided)
– Norway (Supplemental Accrual Information
Provided)
– Sweden (Running Costs on Accruals)
– United States (Loan and Guarantee Programmes
on Accruals)

15. Conclusion
• Please contact Secretariat to update
information.