Middle East North Africa: Moving from Cash-basis to Accruals-basis Accounting was held on June 22, 2022, and was co-chaired by Jens Kristensen, Practice Manager, Middle East North Africa, World Bank, and Hatem Kawasmy, Chairman, AFAA, on the transition from cash to accrual accounting in the MENA region. The event attracted 660 registrants and 325 live participants. Among those represented were senior government officials, members of supreme audit institutions and professional accountancy organizations (PAOs), international development partners, IFAC PAO Development Advisory Group members, individual practitioners and students. The decision to focus on accrual-based transitions stemmed from the panel discussion that took place the prior year on August 31, 2021. In that panel, participants expressed interest in a deep dive pertaining positioning themselves for success in a transition to accruals-basis. Accrual-based financial information is the bedrock for decision-making, transparency, and accountability in the public sector; at the same time, transitioning to accrual-based reporting is a lengthy and arduous process.

1. Day 2:
PFM Series
Webinar
Middle East North Africa (MENA):
Moving from Cash-basis to
Accruals-basis Accounting
June 22, 2022

2. Interpretation
Information
Simultaneous interpretation is provided in
Arabic and English. Please click on the globe
button on the bottom of your screen and
choose either “Arabic” for ARABIC language
or “English” for English language.
Use the Questions & Answer
(Q&A) button to submit your
questions

3. WELCOME &
OPENING REMARKS
HATEM KAWASMY
Chairman, Arab Federation of
Accountants and Auditors (AFAA)
JENS KRISTENSEN
Practice Manager, Middle
East North Africa, World
Bank

4. Agenda
PRESENTATIONS
15:10-15:20 Is Cash Still King?
15:20-15:30 Pathways to Accruals
15:30-15:40 Global Experiences Supporting the Transition
CASE STUDY
15:40-15:50 Overview of IPSAS Adoption and Role of PAOs in Supporting the
Transition – Jordan and Palestine
15:50-16:10 Saudi Arabia
PANEL DISCUSSION
16:10-16:55 Q&A
16:55–17:00 Closing remarks & Call to Action

5. Is Cash Still
King?
ALEX METCALFE
Global Head of Public Sector,
ACCA

6. © ACCA Public
Is cash still king?
Maximising the benefits of accrual
information in the public sector
Alex Metcalfe
Global Head of Public Sector, ACCA
6

7. © ACCA Public
• Global transition: changes to reporting bases
• The benefits of accruals in the public sector
• Accrual accounting, cash budgeting
• Accrual accounting and budgeting
• Creating decision-useful information
Content
7

8. © ACCA Public
Our global reach
in numbers
8
233,000
members
and
536,000
future members
in 178 countries
67,000 public
sector member
and students
around the world
110
offices and
centres
in 52 countries
Over 100 years’
of working with
governments to
support better
PFM.

9. © ACCA Public
“It matters enormously whether your
country has a good health service,
competent bureaucrats and sound
finances. Good government is the
difference between living and dying.”
Micklethwait and Wooldridge (2020)

10. © ACCA Public
Moving from cash to accrual accounting
10

11. © ACCA Public
The benefits of accruals in the public sector
11

12. © ACCA Public
Column B: Accrual accounting,
budgeting on a cash basis
12
 Transparency and facilitating public scrutiny
 Fiscal credibility
 Achieving value for money
 Managing assets & accounting for the maintenance
backlog
 Managing liabilities & identifying fiscal risks
 Reducing fiscal illusions & perverse incentives
 Supporting long-term thinking

13. © ACCA Public
Identifying fiscal illusions
 Accounting boundary
 Timing of payments
 Classification and recognition
 Reducing net worth (eg, sale of assets)
Recommendation 11: plan to produce a fully
consolidated balance sheet
Reducing fiscal illusions
13
Figure: UK WGA 2017–18 PSND to total
WGA net liabilities

14. © ACCA Public
The benefits of Column B and,
 Putting finance at the heart of decision-making
 Embeds performance management
 Improves medium-term forecasting and planning
 Supports effective project management across government
“Managing the budget strengthens the hand of finance. If you want the
finance function to be drivers of decisions, then accrual budgeting is
critical to making sure that the function is a key element of decision
making”
Vicky Rock, Director Public Spending, UK Treasury
Column C: Accrual accounting and budgeting
14

15. © ACCA Public
Creating decision-useful information
15
Figure: Key enablers of decision-useful information

16. © ACCA Public
Products for the public sector
ACCA Qualification
 Our flagship qualification
 Has a strong focus on
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and ethics
 Combines exams, work
experience and an ethics module
ACCA-X
 Flexible, affordable, high quality
learning
 Includes free modules
 Pathway to the ACCA
Qualification
Certificate in Public Financial
Management (PFM)
 A foundation qualification,
covering the essentials of PFM
 Delivered flexibly for the benefit
of public sector employees and
employers
Certificate in International Public
Sector Accounting Standards
(Cert IPSAS)
 A flexible, cost-effective online
course
 Gives teams a robust knowledge
of IPSAS® reporting

17. © ACCA Public
• Find our latest projects on: https://www.accaglobal.com/my/en/professional-insights.html
• Or download the Professional Insights App: https://www.accaglobal.com/an/en/professional-
insights/app.html
• Join our ACCA’s Global Public Sector Community on LinkedIn:
https://www.linkedin.com/groups/9011004/
• Bookmark our ACCA Public Sector Hub:
https://www.accaglobal.com/gb/en/cam/public-sector.html
How to get involved
17

18. PATHWAYS TO
ACCRUALS
DAVID WATKINS
Technical Advisor, IPSASB
LAURA LEKA
Principal, IFAC

19. David Watkins,
Technical Advisor, IPSASB
Video

20. Pathways to Accrual
Laura Leka
Principal, IFAC

21. • New digital platform providing
practical guidance and resources
covering:
Overview of wider reform contexts
Variety of pathways for accrual
transition
Main accrual implementation tasks
Guidance on building capacity
• Launched Feb 28, 2022
Supporting Stronger PFM and Accountability Capabilities
21
Downloadable
PDF resources
Access the platform here:
https://pathways.ifac.org

22. Pathways to Accrual: Overall Structure
• The Wider Reform Context
• Governance
• PFM Framework
• Implementation Strategy
• Building Capacity
• Accounting Standards and Policies
• Entity-level Issues
22
https://pathways.ifac.org

23. Further case studies and resources
• IFAC and the IPSASB welcome additional
examples to help illustrate how practical
challenges in initiating and managing an
accrual implementation program have been
overcome.
• If you have a case study example or
resource to share from your jurisdiction or
organization, please let us know by
completing this form:
www.ifac.org/contact-pathways-to-accrual

24. Global Experiences
Supporting the
Transition
RAJAT NARULA
Lead Financial Management
Specialist, Governance, World
Bank
MONA EL-CHAMI
Senior Governance Specialist,
World Bank

25. Global Experiences Supporting
the Transition
World Bank
Global Experiences Supporting the
Transition
Global Experiences Supporting the
Transition

26. World Bank strongly supports the use of public sector accrual accounting
based on international standards and good practices that allows
governments to:
• Provide a comprehensive overview of their financial position and
performance.
• Facilitate external oversight of public expenditures and thereby boost
trust in government.
• Prepare more reliable fiscal statistics and manage fiscal risks by the
transparent disclosure of future obligations and liabilities.
• Foster transparency and accountability in public spending related to
COVID-19-triggered sovereign debt crisis.
26
World Bank Support & Benefit

27. 27
Global Regional Diagnostics and Advocacy Technical Assistance
The Bank works closely with IPSASB in
promoting and supporting accrual
based IPSAS.
The World Bank is a standing member
of Public Interest Committee (PIC) of
IPSASB - whose remit is to provide
assurance that the IPSASB’s standard-
setting activities are in the public
interest
The World Bank is also represented on
the Consultative Advisory Group (CAG)
that provides inputs on IPSASB’s
strategy, work program and project
priorities.
Public Sector Accounting and Reporting
Program (“PULSAR”) in Europe and
Central Asia (ECA), the Forum of
Contaduras Gubernamentales de
América Latina (FOCAL) network in
Latin America and Caribbean) (LAC) and
the Foundational Accounting and
Financial Management Skills
Enhancement Program (FASE) program
in North Africa are some platforms
supporting Public Sector Accounting
and Reporting.
Support is provided through diagnostic
assessments and capacity building
targeted at public sector accountants,
government institutions and a variety
of other stakeholders
Public Expenditure and Financial Accountability (PEFA)
assessments is a framework for assessing and reporting
on the strengths and weaknesses of public financial
management (PFM) using quantitative indicators to
measure performance.
The PEFA framework measures the effectiveness of
accounting and reporting systems through three key
indicators: financial data integrity (PI–27), in-year
budget reports (PI–28), and annual financial reports (PI–
29).
2020 Global Report on Public Financial Management has
identified that while countries scored well on data
integrity (PI–27), but they scored poorly (an average “C”
grade on a A-D scale) on in-year budget reports (PI–28)
and annual financial reports (PI–29), even though these
two indicators are recognized as being critical for
accountability and transparency in the PFM system.
Bank’s diagnostics and PFM dialogues with client
countries provide us an opportunity to promote public
sector accounting and financial reporting reforms
A study for the World Bank identified 89 current
donor-led technical assistance projects that have an
accounting or financial reporting component.
Almost all projects that specifically include accounting
reform consist of multiple components and have a
multi-year time-horizon. Technical assistance falls
broadly within the following seven
categories/components:
education/accounting curricula;
training/capacity building;
1. 3) normative/legal framework and standard-
setting;
2. 4) IT;
3. 5) strategy/policy dialogue and reform roadmap;
4. 6) awareness raising;
5. 7) scoping / assessment work.
World Bank support for the Public Sector Accounting Reform Agenda

28. Global status of IPSAS Adoption
28
INTERNATIONAL PUBLIC SECTOR FINANCIAL ACCOUNTABILITY
INDEX 2020

29. Status of IPSAS Adoption in MENA
29
Year Country Professional Accountancy Organization IPSAS Adoption Status
2021 KSA The Saudi Organization for Chartered and Professional Accountants Adopted
2022 UAE United Arab Emirates Accountants & Auditors Association Adopted
2022 Egypt Egyptian Society of Accountants & Auditors Not Adopted
2022 Iraq Iraqi Union of Accountants and Auditors Not Adopted
2022 Lebanon Lebanese Association of Certified Public Accountants Not Adopted
2022 Tunisia Ordre des Experts Comptables de Tunisie Not Adopted
2022 Yemen Yemen Association of Certified Public Accountants Not Adopted
2022 Jordan Jordanian Association of Certified Public Accountants Partially Adopted
2022 Jordan The International Arab Society of Certified Accountants Partially Adopted
2020 Kuwait Kuwait Association of Accountants and Auditors Partially Adopted
2020 Malta Malta Institute of Accountants Partially Adopted
2021 Morocco OEC Morocco Partially Adopted
2022 Palestine Palestinian Association of Certified Public Accountants Partially Adopted

30. The Public Sector Accounting and Reporting Program (PULSAR) Program is a regional and country-level program
targeting the Western Balkans and the EU Eastern Partnership countries to support the development of public
sector accounting and financial reporting frameworks in line with international standards and good practice. The
PULSAR Partners - Austria, Switzerland, and the World Bank - jointly established the objectives and scope of the
PULSAR Program. They provide institutional support for its implementation and mobilize the resources needed for
its activities. Beneficiary countries also have an opportunity to shape the Program through regional cooperation
platforms and input to Communities of Practice.
PULSAR

31. Adopting IPSAS indirectly, i.e., through national standards, generally face an early challenge in the development of
those national standards but tend to find their implementation easier.
In contrast, countries adopting IPSAS directly find it relatively easy to adopt IPSAS, but challenges are more likely at
later stages, i.e., when the standards have to be implemented.
In both scenarios, the new standards require a sound legal basis, which, in some cases, needs to be created and in
others, at least, updated.
Other challenges:
 Need for capacity building and staff training
 Need for technical assistance
 Lack of effective program management
 Lack of adequate IT infrastructure
 High cost of reform implementation
 Conflicts between international standards and local legislation and context
 Limited availability of financial data
 Institutional resistance
31
Challenges

32. Lessons Learned
• Political support and willingness of the key stakeholders to initiate and carry out the reform should be
secured and maintained.
• Reform strategy and feasible implementation timeline should be developed and agreed on.
• Proper reform coordination and management arrangements should be established.
• Financial and human resources required for the reform should be secured.
• Legal and regulatory frameworks should be timely updated.
• Structure of the new PSA system should be defined.
• Risk management and mitigation mechanisms should be identified and established.
• Change management and capacity building strategy should be timely developed and implemented.
• Integration between different PFM functions and upgrading the existing or development of a new IFMIS
should be assessed and carried out.
• Reform monitoring and evaluation arrangements should be established. 32

33. Examples of Technical Assistance in MNA
Morocco & Tunisia
Support to an
accounting
technician program
that includes
adoption of a
competency
framework, training
of trainers’ program;
and equipping
national PAOs.
33
Tunisia
Assistance in the
preparation of
national standards,
preparation of
implementation
tools and capacity
development.
KSA
Training on IPSAS
and audit of IPSAS-
based financial
statements to
auditors.
Iraq
Training on IPSAS
to accountants and
auditors.

34. • Equipping auditors with the knowledge of IPSAS and audit of IPSAS-based financial
statements is a precondition for a successful cash-to-accrual transformation process.
• Support auditors in improving their understanding of the conceptual and practical
implications for public auditors of moving from auditing cash based financial statements to
accrual based financial statements. Such implications derive either from the concepts,
principles, definitions, introduced in financial reporting by the IPSAS framework, or by the
application, in that background, of the current ISAs (International Standards on Auditing).
• IPSAS areas should be analyzed from the auditors’ perspective, and the practical implications
of IPSAS into the day-to-day work of an auditor, especially the main risks of misstatement and
challenges when auditing IPSAS based financial statements.
IPSAS to Auditors

35. • Organize awareness raising activities to inform auditors about the impact of the transformation program
from cash-to-accrual accounting on their auditing activities and the challenges that this might represent for
their day-to-day work.
• Strengthen the IPSAS basic knowledge of auditors with regular, ongoing training sessions that focus on the
concepts of accrual accounting compared to the cash-basis status quo.
• Organize intermediate IPSAS training activities, in which participants can dedicate enough time to assimilate
the recognition, measurement and disclosure requirements of the individual standards.
• Establish minimum knowledge level requirements before attending trainings on the challenges when auditing
IPSAS based financial statements. For instance, the need of passing a minimum score in a pre-assessment
could help making sure that all attendees have at least the same basic knowledge, before participating in a
more complex and technical training.
• Foster the dialogue and exchange of international experience with peer auditors in other countries that have
gone through the experience of cash-to-accrual transformation.
Plan to train auditors on auditing IPSAS-based financial statements

36. 36
Thank you

37. Overview of IPSAS
Adoption and Role
of PAOs in
Supporting the
Transition
JAMAL MILHEM
IFAC PAO Development
Advisory Group Member
DANA AKIL JENSEN
Regional Manager, IFAC

38. IFAC Member Compliance Program
MENA: Adoption of International Standards & PAO Responsibility
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
IPSAS
IES
I&D
QA
IESBA CoE
IFRS
ISA
MENA: Adoption Status Snapshot
Not Adopted Partially Adopted Adopted
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
IPSAS
IFRS
IES
IESBA CoE
I&D
ISA
QA
MENA: PAO Responsibility for Adoption
No Direct Shared Direct

39. Adoption and Implementation of IPSAS: Overcoming Challenges
Middle East North Africa (MENA)
Challenges Overcoming Challenges
Lack of awareness Stakeholder engagement
Legislative barriers Legal changes required, and new regulations and governance practices
to accommodate IPSAS implementation
Resistance to change Transformation and change management
Skill capacity Program of training to raise skills and retain talent
Implementation cost Wider public financial management improvement program (with
assistance from donors)
External support
PAOs  Raise awareness; provide training
Donors  Support professionalization of PFM
Audit firms Provide PFM training, expertise and capacity
building

40. • Leverage knowledge gained through development of systems of training, education, and
preparation of accountancy professional
• Leverage experience assisting members in transitioning from national to international
standards
• Leverage international insight into best practices in quality control and investigation and
discipline to support public sector efforts to professionalize and enhance the capacity of
their workforces, adopt and implement international standards, and develop internal
processes for quality control within the government
• Agree on Incentive Programs with development partners & donors
• Lobby among relevant stakeholders (Ministry of Finance, SAIs, development partners &
donors)
• Collaborate with regional organizations
o Arab Federation of Accountants and Auditors (AFAA)
Supporting Adoption and Implementation:
Role of Professional Accountancy Organizations (PAOs)
Middle East North Africa (MENA)

41. JORDAN: IASCA
• Supporting Implementation
Jordan Fiscal Reform Project:
Support development of strategic plan
Develop procedural manual for
transition
Provide seminars / training courses
Provide consultancy and advice for
standards
Encourage amendments to legislation
• Awareness Raising
Circulate Arabic translations
Provide updates via IASCA website
Establish dialogue with other PAOs
Organize regional conferences
IASCA’s IPSAS certification program
PALESTINE: PACPA
• Supporting Implementation
Include IPSAS in education and
training programs
• Awareness Raising
Operate internal committee to
promote adoption
Advocacy for introducing IPSAS in
universities
Conduct ongoing communication
with Ministry of Finance and SAI
Publish articles
Supporting Adoption & Implementation of IPSAS
PAO Examples

42. CASE STUDY:
SAUDI ARABIA
ABDULLA AL-MEHTHIL
Assistant Undersecretary, Saudi
Arabia Ministry of Finance
DR. AHMED AL-MEGHAMES
Chairman, Saudi Organization for
Chartered and Professional
Accountants (SOCPA)

43. 1
Saudi Arabia: Ministry of Finance
ABDULLA AL-MEHTHIL
https://www.youtube.com/watch?v=kOc4rec268M

44. 1
‫تجربـ‬
‫ـــ‬
‫ة‬
‫المملك‬
‫ـــ‬
‫ة‬
‫العربية‬
‫السعودي‬
‫ـــ‬
‫ة‬
‫ف‬
‫ـــ‬
‫ي‬
‫االرتقاء‬
‫بمهنة‬
‫المحاسبة‬
‫يونيو‬
2022
‫أساس‬ ‫على‬ ‫المبنية‬ ‫المحاسبة‬ ‫إلى‬ ‫التحول‬
‫االستحقاق‬

46. ‫شراكة‬
‫بين‬
‫الهيئة‬
‫ووزارة‬
‫المالية‬
‫بشأن‬
‫التحول‬
‫إلى‬
‫أساس‬
‫االستحقاق‬
‫وقعت‬
‫الهيئة‬
‫اتفاقية‬
‫مع‬
‫وزارة‬
‫المالية‬
‫ممثلة‬
‫في‬
‫مركز‬
‫االستحقاق‬
،‫المحاسبي‬
‫بشأن‬
‫العمل‬
‫على‬
‫مشروع‬
‫التحول‬
‫من‬
‫األساس‬
‫النقدي‬
‫إلى‬
‫أساس‬
،‫االستحقاق‬
‫بهدف‬
‫تحسين‬
‫جو‬
‫دة‬
‫الحسابات‬
‫والتقارير‬
‫المالية‬
‫وتعزيز‬
‫مبدأ‬
‫الشفافية‬
‫و‬
،‫المساءلة‬
‫ودعم‬
‫اتخاذ‬
‫القرار‬
‫وحصر‬
‫كافة‬
‫أصول‬
‫والتزامات‬
‫الجهات‬
،‫الحكومية‬
‫و‬
‫إظهار‬
‫المركز‬
‫المالي‬
‫للجهات‬
‫بشكل‬
‫مستقل‬
‫والمركز‬
‫المالي‬
‫للدولة‬
‫بشكل‬
،‫موحد‬
‫وتمكين‬
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‫المصلحة‬
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‫للمملكة‬
.
‫تدريب‬
‫المستهدفين‬
‫في‬
‫القطاع‬
‫العام‬
‫وتأهيلهم‬
‫لدعم‬
‫عملي‬
‫ة‬
‫التحول‬
.
‫تنفيذ‬
‫ورش‬
‫عمل‬
‫للقيادات‬
‫في‬
‫الجهات‬
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‫لتعريف‬
‫هم‬
‫بالخطة‬
‫التدريبية‬
‫للمستهدفين‬
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‫منسوبي‬
‫الجهات‬
.
‫إصدار‬
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‫من‬
‫الحقائب‬
‫التدريبية‬
‫المتعلقة‬
‫بأهم‬
‫مواضيع‬
‫المحاسبة‬
‫المبنية‬
‫على‬
‫اساس‬
‫االستحقاق‬
‫ت‬ ‫في‬ ‫ستساهم‬ ‫التي‬ ‫التفاعلية‬ ‫الدورات‬ ‫من‬ ‫مجموعة‬ ‫تنفيذ‬
‫بادل‬
‫ا‬ ‫في‬ ‫المالية‬ ‫اإلدارات‬ ‫في‬ ‫العاملين‬ ‫بين‬ ‫والخبرات‬ ‫المعارف‬
‫لجهات‬
‫الحكومية‬
.
0
1
0
2
0
3
‫بنود‬
‫الشراكة‬

47. ‫خطة‬
‫المشروع‬

48. ‫والتخطيط‬ ‫المستوى‬ ‫تحديد‬
‫المرحلة‬
‫تفصيل‬
‫الحالة‬
‫العنوان‬
‫اختبار‬ ‫نماذج‬
‫تحديد‬
‫المستوى‬
‫إعداد‬
‫ورقمنة‬
13
‫حقيبة‬
‫تدريبية‬
‫الدورات‬ ‫تنفيذ‬
‫التدريبية‬
‫تنفيذ‬
‫االختبارات‬
‫والتقارير‬
‫تأهيل‬
‫المدربين‬
‫اإلعداد‬
‫والرقمنة‬
‫التنفيذ‬
01
02
‫تم‬
‫جار‬ ‫تم‬
‫جار‬
‫جار‬
‫خطة‬
‫المشروع‬
03 ‫األولى‬ ‫المرحلة‬
‫الثانية‬ ‫المرحلة‬
‫الثالثة‬ ‫المرحلة‬

49. ‫تطوير‬
‫ضوابط‬
‫إعداد‬
‫نموذج‬
‫تحديد‬
‫المست‬
‫وى‬
‫تم‬
‫تطوير‬
‫ضوابط‬
‫اختبار‬
‫تحديد‬
‫المستوى‬
‫وفقا‬
‫ل‬
‫خطة‬
‫التدريب‬
،‫المعتمدة‬
‫وتم‬
‫تحديد‬
‫المواضيع‬
‫والنسبة‬
‫ال‬
‫مطلوبة‬
‫لكل‬
،‫موضوع‬
‫باإلضافة‬
‫إلى‬
‫طريقة‬
‫عرض‬
‫األسئلة‬
،‫وترتيبها‬
‫والتحديد‬
‫األجزاء‬
‫العملية‬
‫والنظرية‬
.
‫األسئلة‬ ‫قاعدة‬ ‫تطوير‬
‫تم‬
‫تطوير‬
‫قاعدة‬
‫أسئلة‬
‫للمواضيع‬
‫المحددة‬
‫في‬
‫ضواب‬
‫ط‬
،‫االختبار‬
‫وإعداد‬
‫أكثر‬
‫من‬
(
600
)
،‫سؤال‬
‫معدة‬
‫وفقا‬
‫للمعايير‬
‫والسياسات‬
،‫المعتمدة‬
‫والمصادر‬
‫األخرى‬
‫والممكنات‬
‫التي‬
‫تم‬
‫إعدادها‬
،‫مسبقا‬
‫وتمت‬
‫مراجعة‬
‫هذه‬
‫األسئلة‬
‫وتحكيمها‬
.
‫إعداد‬
‫نماذج‬
‫االختبارات‬
‫أ‬
.
‫إعداد‬
(
10
)
‫نماذج‬
‫اختبارات‬
‫من‬
‫قبل‬
‫فريق‬
‫إعداد‬
،‫متخصص‬
‫وت‬
‫م‬
‫إعداد‬
‫النماذج‬
‫وفقا‬
‫للضوابط‬
‫ب‬
.
‫إعداد‬
‫نموذج‬
‫تحديد‬
‫المستوى‬
‫المعتمدة‬
.
‫مراجعة‬
‫نماذج‬
‫االختبارات‬
‫مراجعة‬
‫نماذج‬
‫االختبار‬
‫من‬
‫قبل‬
‫فريق‬
‫مستقل‬
‫للتأكد‬
‫من‬
‫توازن‬
‫النماذج‬
‫وفقا‬
،‫للضوابط‬
‫وإبداء‬
‫الرأي‬
‫حول‬
‫مالئمة‬
‫النماذج‬
‫للغر‬
‫ض‬
‫المرجو‬
‫منها‬
.
‫تسليم‬
‫االختبار‬
‫للمركز‬
‫الوطني‬
‫للقياس‬
‫تم‬
‫التنسيق‬
‫مع‬
‫المركز‬
‫الوطني‬
‫للقياس‬
‫للقيام‬
‫لتنفيذ‬
‫االخ‬
،‫تبارات‬
‫وعملية‬
‫رفع‬
‫النماذج‬
‫المعدة‬
‫أحد‬
‫مخرجات‬
‫هذه‬
،‫المرحلة‬
‫وتم‬
‫مراجعة‬
‫دقة‬
‫رفع‬
‫وعكس‬
‫النماذج‬
‫في‬
‫منصة‬
،‫قياس‬
‫وهذا‬
‫إجراء‬
‫لضمان‬
‫سالمة‬
‫نقل‬
‫النماذج‬
‫بالشكل‬
‫الصحيح‬
.
0
1
0
2
0
3
0
4
0
5
‫تحديد‬
‫المستوى‬
‫والتخطيط‬
‫نماذج‬
‫اختبار‬
‫تحديد‬
‫المستوى‬

50. ‫للقياس‬ ‫الوطني‬ ‫المركز‬ ‫مع‬ ‫التنسيق‬
‫تم‬
‫التنسيق‬
‫مع‬
‫المركز‬
‫الوطني‬
‫للقياس‬
‫لنتفيد‬
‫اال‬
،‫ختبارات‬
‫وذلك‬
‫بهدف‬
‫تعزيز‬
‫دقة‬
،‫النتائج‬
‫وكذلك‬
‫لما‬
‫لدى‬
‫المرك‬
‫ز‬
‫من‬
‫إمكانيات‬
‫مكانية‬
‫حيث‬
‫يوجد‬
‫إمكانية‬
‫تنفيذ‬
‫االختب‬
‫ارات‬
‫في‬
‫جميع‬
‫مناطق‬
‫المملكة‬
.
‫جمع‬
‫بيانات‬
‫المختبرين‬
‫تم‬
‫جمع‬
‫بيانات‬
‫ألكثر‬
‫من‬
(
1600
)
‫موظف‬
‫وموظفة‬
‫في‬
‫الجهات‬
،‫الحكومية‬
‫وذلك‬
‫بغرض‬
‫دخول‬
‫اختبارات‬
‫تحديد‬
‫المستوى‬
‫وتحديد‬
‫أماكن‬
‫تنفيذ‬
،‫االختبارات‬
‫وتمت‬
‫مر‬
‫اجعة‬
‫هذه‬
‫البيانات‬
‫وإرسالها‬
‫للمركز‬
‫الوطني‬
،‫للقياس‬
‫للبد‬
‫ء‬
‫بتحديد‬
‫األماكن‬
‫لتنفيذ‬
‫االختبارات‬
.
‫االختبارات‬ ‫تنفيذ‬ ‫وأماكن‬ ‫مواعيد‬ ‫تحديد‬
‫تم‬
‫تنفيذ‬
‫االختبارات‬
‫في‬
‫عدد‬
(
8
)
‫من‬
‫مدن‬
‫ومحافظات‬
،‫المملكة‬
‫وتم‬
‫تحديد‬
‫ستة‬
‫أيام‬
‫متفرقة‬
‫خالل‬
‫أشهر‬
‫أكت‬
‫وبر‬
‫ونوفمبر‬
‫وديسمبر‬
‫لعام‬
2021
‫م‬
.
‫تنفيذ‬
‫االختبارات‬
‫من‬ ‫أكثر‬ ‫بحضور‬ ‫االختبارات‬ ‫تنفيذ‬ ‫تم‬
(
1400
)
،‫شخص‬
‫منهم‬ ‫الحكومية‬ ‫الجهات‬ ‫في‬ ‫المستهدفين‬ ‫من‬
(
85
)%
‫رجال‬
‫و‬
(
15
)%
‫نساء‬
.
0
1
0
2
0
3
0
4
‫تحديد‬
‫المستوى‬
‫والتخطيط‬
‫تنفيذ‬
‫االختبارات‬
‫والتقارير‬

51. ‫الوط‬ ‫المركز‬ ‫من‬ ‫النتائج‬ ‫تقارير‬ ‫استالم‬
‫ني‬
‫للقياس‬
‫تم‬
‫استالم‬
‫نتائج‬
‫االختبارات‬
‫من‬
‫مركز‬
‫قياس‬
‫محدد‬
‫به‬
‫ا‬
‫أداء‬
‫كل‬
‫شخص‬
‫وتفاصيل‬
،‫إجاباتهم‬
‫وبعد‬
‫ذلك‬
‫يتم‬
‫تحلي‬
‫ل‬
‫النتائج‬
‫لمعرفة‬
‫االحتياجات‬
‫التدريبية‬
‫لكل‬
‫مستهدف‬
.
‫المس‬ ‫بطاقات‬ ‫وتصميم‬ ‫التقارير‬ ‫تحليل‬
‫ارات‬
‫التدريبية‬
‫بعد‬
‫تنفيذ‬
‫االختبارات‬
‫واستالم‬
‫النتائج‬
‫قام‬
‫فريق‬
‫مستقل‬
‫الستعراض‬
‫النتائج‬
‫وتصميم‬
‫بطاقة‬
‫لكل‬
‫متدرب‬
‫لت‬
‫حديد‬
‫المسار‬
‫التدريبي‬
‫المناسب‬
‫حسب‬
‫الخطة‬
‫التدريبية‬
‫ا‬
‫لمعتمدة‬
.
‫التدريبية‬ ‫المنصة‬ ‫في‬ ‫التقارير‬ ‫دمج‬
‫دمج‬
‫التقارير‬
‫في‬
‫المنصة‬
‫التدريبية‬
‫للتسجيل‬
‫ف‬
‫ي‬
‫الدورات‬
‫التدريبية‬
‫المناسبة‬
‫ومتابعة‬
‫أداء‬
‫المستهدفين‬
‫حسب‬
‫خطة‬
‫التدريب‬
‫المعتمدة‬
.
0
5
0
6
0
7
‫والتقارير‬ ‫االختبارات‬ ‫تنفيذ‬
‫والتخطيط‬ ‫المستوى‬ ‫تحديد‬

52. ‫ع‬ ‫التدريبة‬ ‫الحقائب‬ ‫تقسيم‬
‫لى‬
‫مجموعات‬ ‫ثالث‬
‫الحقائب‬ ‫إلعداد‬ ‫المنهجية‬ ‫تطوير‬
‫التدريبية‬
‫التدري‬ ‫الحقائب‬ ‫وإعداد‬ ‫تنفيذ‬
‫بية‬
‫تدريب‬ ‫حقيبة‬
‫ية‬
‫إعـــــــــــــــــــ‬
‫ـــداد‬
‫اإلعداد‬
‫والرقمنة‬
13
‫الحقائب‬ ‫إعداد‬ ‫مراحل‬
02 01
‫المحاور‬ ‫اعتماد‬
‫العلمية‬ ‫المادة‬ ‫إعداد‬
‫والتحكيم‬ ‫المراجعة‬
‫والتسليم‬ ‫االعتماد‬
‫الرقمنة‬
‫تم‬
‫تم‬
‫تم‬
‫تم‬
‫جار‬
‫تم‬
‫جار‬
‫جار‬
‫جار‬
‫جار‬
‫جار‬
‫جار‬
‫جار‬
‫جار‬
‫جار‬
‫حقائب‬
4
‫حقائب‬
5
‫حقائب‬
4

53. ‫تدريبية‬ ‫برامج‬
‫مجدولة‬
‫برنامج‬ ‫لكل‬ ‫دورة‬
‫التدريبية‬ ‫الدورات‬ ‫تنفيذ‬ ‫منهجية‬
1
.
‫المالية‬ ‫المحاسبة‬ ‫أساسيات‬
.
2
.
‫الثابتة‬ ‫األصول‬
.
3
.
‫السجالت‬ ‫ومســــك‬ ‫االفتتاحــــــية‬ ‫األرصــــــــدة‬ ‫إعـــــــداد‬
.
4
.
‫للشؤ‬ ‫التنظيمي‬ ‫للهيكل‬ ‫اإلرشادي‬ ‫والدليل‬ ‫الحسابات‬ ‫دليل‬
‫المالية‬ ‫ون‬
‫العام‬ ‫القطاع‬ ‫في‬
5
.
‫المحاســـبة‬ ‫في‬ ‫التقنية‬ ‫األنظمة‬ ‫استخدام‬
.
6
.
‫المراجعة‬ ‫ومـــــيزان‬ ‫والسنــــــوي‬ ‫الشهـــــــري‬ ‫اإلقفـــــال‬
‫العالقة‬ ‫ذات‬ ‫المالية‬ ‫والتقارير‬ ‫المالية‬ ‫القوائم‬ ‫وإعداد‬ ‫الختامي‬
.
‫تدريبية‬ ‫منصة‬ ‫تطوير‬ ‫على‬ ‫العمل‬ ٍ‫جار‬
‫ومتابع‬ ‫المتدربين‬ ‫بتسجيل‬ ‫متخصصة‬
‫ة‬
‫و‬ ‫قبل‬ ‫المعرفي‬ ‫التطور‬ ‫ونتائج‬ ،‫حضورهم‬
‫بعد‬
‫الدورة‬
.
‫تنفيذ‬
‫الدورات‬
‫التدريبية‬
30 6
‫تدريبية‬ ‫منصة‬ ‫تطوير‬
‫لتسجيل‬
2000
‫متدرب‬
‫التدريب‬ ‫الدورات‬ ‫لتنفيذ‬ ‫منهجية‬ ‫تطوير‬ ‫تم‬
،‫ية‬
‫وتفاعلية‬ ‫حضورية‬
(
‫بعد‬ ‫عن‬
)
‫المنهجي‬ ‫وهذه‬
‫ة‬
‫تقسيم‬ ‫على‬ ‫ستساعد‬
‫التدريبية‬ ‫الدورات‬ ‫على‬ ‫المستهدفين‬
‫المناسب‬ ‫التفاعل‬ ‫إلى‬ ‫الوصول‬ ‫بهدف‬
‫أفضل‬ ‫مخرجات‬ ‫على‬ ‫والحصول‬
.

54. ‫مجدولة‬ ‫تدريبية‬ ‫برامج‬
‫المدربين‬ ‫لتأهيل‬
‫وس‬ ،‫تأهيلهم‬ ‫يتم‬ ‫متدرب‬
‫يتم‬
‫على‬ ‫الدورات‬ ‫توزيع‬
‫المشروع‬ ‫مراحل‬
.
‫المستهدفين‬ ‫اختيار‬ ‫منهجية‬
‫المتدربين‬ ‫تدريب‬ ‫دورات‬ ‫في‬
ٍ
‫جار‬
‫العمل‬
‫على‬
‫تطوير‬
‫آلية‬
‫الختيار‬
‫المستهدفين‬
‫لحضور‬
‫دور‬
‫ات‬
‫تدريب‬
،‫المدربين‬
‫وذلك‬
‫من‬
‫خالل‬
‫نتائج‬
‫اختبار‬
‫تحديد‬
‫المستوى‬
‫والتق‬
‫ييم‬
‫المتوقع‬
‫من‬
‫خالل‬
‫المقابالت‬
‫الشخصية‬
.
‫تأهيل‬
‫المدربين‬
8
200

55. ‫فعاليات‬
‫مهنية‬
.
‫عل‬ ‫إيجابا‬ ‫ينعكس‬ ‫بما‬ ‫والمالية‬ ‫المحاسبية‬ ‫الثقافة‬ ‫ونشر‬ ‫الجميع‬ ‫مع‬ ‫التفاعل‬ ‫تحقيق‬ ‫لغرض‬ ‫وذلك‬ ‫المهنية‬ ‫الفعاليات‬ ‫تنظيم‬ ‫على‬ ‫الهيئة‬ ‫حرصت‬
‫م‬ ‫ى‬
‫ا‬ ‫سيرة‬
‫عدد‬ ‫بتنفيذ‬ ‫قامت‬ ‫حيث‬ ‫القتصاد‬
‫االستحقاق‬ ‫أساس‬ ‫إلى‬ ‫التحول‬ ‫موضوع‬ ‫في‬ ‫الفعاليات‬ ‫من‬
‫ندوة‬
‫معايير‬
‫القطاع‬
‫العام‬
‫بالمملكة‬
‫العربية‬
‫السعودية‬
‫وذل‬
‫ك‬
‫بحضور‬
93
‫من‬
‫أعضاء‬
‫هيئات‬
‫التدريس‬
‫بأقسام‬
‫المحاسبة‬
‫بالجامعات‬
‫السعودية‬
‫عرض‬
‫بها‬
‫ّة‬‫ي‬‫منهج‬
‫وضع‬
‫معايير‬
‫المحاسبة‬
‫في‬
‫القطاع‬
،‫العام‬
‫ونظرة‬
‫ع‬
‫امة‬
‫على‬
‫معايير‬
‫المحاسبة‬
‫في‬
‫القطاع‬
‫العام‬
‫المعتمدة‬
‫في‬
،‫المملكة‬
‫كما‬
ّ‫ك‬‫ر‬
‫زت‬
‫على‬
‫مواكبة‬
‫مناهج‬
‫المحاسبة‬
‫الحكومية‬
‫الحتياجات‬
‫الممارسة‬
،‫العلمية‬
‫والتصور‬
‫المقترح‬
‫لتطوير‬
‫مادة‬
‫المحاسبة‬
‫الحكومية‬
‫في‬
‫الجامعات‬
.
‫جلسة‬
‫التحول‬
‫إلى‬
‫أساس‬
‫االستحقاق‬
‫في‬
‫األجهزة‬
‫الحكومية‬
‫ب‬
‫منتدى‬
‫المحاسبون‬
‫الدولي‬
.
‫سلطت‬
‫الضوء‬
‫على‬
‫مشروع‬
‫ل‬ ّ‫التحو‬
‫إلى‬
‫المحاسبة‬
‫المبنية‬
‫على‬
‫أس‬
‫اس‬
،‫االستحقاق‬
‫واإلجراءات‬
‫المتبعة‬
‫في‬
،‫ذلك‬
‫والتي‬
‫تهدف‬
‫إلى‬
‫تعزيز‬
‫ا‬
‫لشفافية‬
‫ضمن‬
‫برنامج‬
‫تحسين‬
‫المحاسبة‬
‫الحكومية‬
.
1
2

56. ‫منتجات‬
‫تعليمية‬
60
‫أكثر‬
‫من‬
‫منتجا‬
‫تعليميا‬
‫ومهنيا‬
‫تهتم‬
‫الهيئة‬
‫بتقديم‬
‫إصدارات‬
‫علمية‬
‫تؤسس‬
‫المعرفة‬
‫وتقدم‬
‫الخبرة‬
‫ال‬
‫مهنية‬
‫للمحاسبين‬
‫والمراجعين‬
‫وطالب‬
‫المحاسبة‬
‫حيث‬
‫قامت‬
‫بإصدار‬
‫أكثر‬
‫من‬
60
‫منتجا‬
‫تعليميا‬
‫ومهنيا‬
‫وهي‬
‫اآلن‬
‫في‬
‫صدد‬
‫إصدار‬
‫كتاب‬
‫في‬
‫المحاس‬
‫بة‬
‫المبنية‬
‫على‬
‫أساس‬
‫االستحقاق‬
‫وذلك‬
‫لنقل‬
‫أفضل‬
‫المقررات‬
‫التعليمية‬
‫على‬
‫المست‬
‫وى‬
‫الدولي‬
‫وتطوير‬
‫المناهج‬
‫التعليمية‬
‫في‬
‫تخصصات‬
‫المحاسبة‬
.

57. ‫لكم‬ ‫شكرا‬

58. PANEL
DISCUSSION
Moderated by
JENS KRISTENSEN
Practice Manager,
Governance, Middle East
North Africa, World Bank

59. CLOSING
REMARKS