This presentation was made by Keith Hayes and Norbert Gaspar, Eurostat, at the 18th Annual Meeting of OECD Senior Financial Management and Reporting Officials held at the OECD Conference Centre, Paris, on 1-2 March 2018
report on standard-setting activities - Alexandre Makaronidis, EUROSTATOECD Governance
This presentation was made by Alexandre Makaronidis, EUROSTAT, at the 17th Annual Meeting of OECD Senior Management Officials held at the OECD, Paris, on 2-3 March 2017
Update on the EPSAS project - Alexandre Makaronidis, EUROSTATOECD Governance
Presentation made by Alexandre Makaronidis, Eurostat, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Spending reviews - Raymond Bausch, LuxembourgOECD Governance
This presentation was made by Raymond Bausch, Luxembourg, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Presentation by Jolanda Trebicka, SIGMA expert, on the Development of Passport Indicators for the Public Finance Management (PFM) Strategy at the workshop co-organised by SIGMA and the Albanian Ministry of Finance on the Monitoring and Evaluation of the Strategy of PFM 2014-2020, taking place in Tirana on 19 May 2016.
The Network of EU IFIs: Ongoing Work - José Luis Escriva, SpainOECD Governance
This presentation was made by José Luis Escriva, Independent Authority for Fiscal Responsibility (AIReF), Spain, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
report on standard-setting activities - Alexandre Makaronidis, EUROSTATOECD Governance
This presentation was made by Alexandre Makaronidis, EUROSTAT, at the 17th Annual Meeting of OECD Senior Management Officials held at the OECD, Paris, on 2-3 March 2017
Update on the EPSAS project - Alexandre Makaronidis, EUROSTATOECD Governance
Presentation made by Alexandre Makaronidis, Eurostat, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Spending reviews - Raymond Bausch, LuxembourgOECD Governance
This presentation was made by Raymond Bausch, Luxembourg, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Presentation by Jolanda Trebicka, SIGMA expert, on the Development of Passport Indicators for the Public Finance Management (PFM) Strategy at the workshop co-organised by SIGMA and the Albanian Ministry of Finance on the Monitoring and Evaluation of the Strategy of PFM 2014-2020, taking place in Tirana on 19 May 2016.
The Network of EU IFIs: Ongoing Work - José Luis Escriva, SpainOECD Governance
This presentation was made by José Luis Escriva, Independent Authority for Fiscal Responsibility (AIReF), Spain, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
Accrual developments in individual countries - Astri Tverstol, NorwayOECD Governance
This presentation was made by Astri Tverstol, Norway, at the 17th Annual Meeting of OECD Senior Management Officials held at the OECD, Paris, on 2-3 March 2017
This presentation was delivered on 16 October 2017 by Marie Bouchard in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
The National Audit Office of Lithuania as an Independent Fiscal Institution.....OECD Governance
This presentation was made by Arunas Dulkys, Auditor General, Lithuania, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
Presentation by Klaus Goetz, University of Munich, Germany, at the SIGMA conference of the network of Supreme Audit Institutions of EU Candidate and Potential Candidate countries and the European Court of Auditors. This conference was hosted by the Turkish Court of Accounts, it took place in Ankara on 8-9 November 2016.
The UN Handbook on Nonprofit and Related Institutions and Volunteer WorkOECD CFE
This presentation was delivered on 16 October 2017 by Lester Salamon in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
Implementing a Satellite Account for the Social Economy - Lessons Learnt from...OECD CFE
This presentation was delivered on 16 October 2017 by Carina Rodrigues in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
Towards a NPI’s Satellite Account in BelgiumOECD CFE
This presentation was delivered on 16 October 2017 by the National Bank of Belgium in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
Presentation by Jan Pieter Lingen, Netherlands, at the SIGMA conference of the network of Supreme Audit Institutions of EU Candidate and Potential Candidate countries and the European Court of Auditors. This conference was hosted by the Turkish Court of Accounts, it took place in Ankara on 8-9 November 2016.
This presentation was made by Mohammed Jahed, Parliamentary Budget Office, South Africa, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
The CIRIEC Approach for Drawing-up the Satellite Accounts of Companies in the...OECD CFE
This presentation was delivered on 16 October 2017 by José Luis Monzon and Rafael Chavez in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
OpenCoesione, l’Open Government Partnership e il Ministero della Salute della...OpenCoesione
Il 18 novembre 2021 si è tenuto un incontro tra i referenti dell’iniziativa OpenCoesione e il Ministero della salute della Repubblica della Macedonia del Nord, nell’ambito dell’iniziativa Open Government Partnership. La sessione di lavoro - uno scambio di buone prassi - ha visto, inoltre, la partecipazione del responsabile dell'OGP del Pandemic Action Network e del responsabile dell'Open Contracting Partnership per Europa dell'Est e Asia Centrale.
Italy's Tax Administration: OECD Review of Institutional and Organisational A...OECDtax
A presentation summarising the key findings and recommendations contained in the report "Italy's Tax Administration: OECD Review of Institutional and Organisational Aspects". http://bit.ly/29ONOet
OpenCoesione & ASOC al Peer Exchange Meeting dei Balcani OccidentaliOpenCoesione
Il 10 marzo 2022 si è tenuto un incontro tra i referenti dell’iniziativa OpenCoesione/ASOC e i rappresentanti ReSPA ed esperti dei dati aperti nelle Pubbliche Amministrazioni dei Balcani Occidentali nell'ambito dell'iniziativa Open Goverment Partnership. La sessione di lavoro ed in particolare gli interventi di OpenCoesione e ASOC sono stati dedicati alla presentazione delle iniziative come esempi di buone prassi in cui l’apertura dei dati si collega alla partecipazione e all’accountability, e quindi all’impatto civico.
Report on Standard Setting Activities - Livia Shinn Strakova & Peeter Leetmaa...OECD Governance
This presentation was made by Livia Shinn Strakova & Peeter Leetmaa, EC, Eurostat, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
Accrual developments in individual countries - Astri Tverstol, NorwayOECD Governance
This presentation was made by Astri Tverstol, Norway, at the 17th Annual Meeting of OECD Senior Management Officials held at the OECD, Paris, on 2-3 March 2017
This presentation was delivered on 16 October 2017 by Marie Bouchard in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
The National Audit Office of Lithuania as an Independent Fiscal Institution.....OECD Governance
This presentation was made by Arunas Dulkys, Auditor General, Lithuania, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
Presentation by Klaus Goetz, University of Munich, Germany, at the SIGMA conference of the network of Supreme Audit Institutions of EU Candidate and Potential Candidate countries and the European Court of Auditors. This conference was hosted by the Turkish Court of Accounts, it took place in Ankara on 8-9 November 2016.
The UN Handbook on Nonprofit and Related Institutions and Volunteer WorkOECD CFE
This presentation was delivered on 16 October 2017 by Lester Salamon in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
Implementing a Satellite Account for the Social Economy - Lessons Learnt from...OECD CFE
This presentation was delivered on 16 October 2017 by Carina Rodrigues in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
Towards a NPI’s Satellite Account in BelgiumOECD CFE
This presentation was delivered on 16 October 2017 by the National Bank of Belgium in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
Find out more: http://www.oecd.org/cfe/leed/social-economy.htm
Presentation by Jan Pieter Lingen, Netherlands, at the SIGMA conference of the network of Supreme Audit Institutions of EU Candidate and Potential Candidate countries and the European Court of Auditors. This conference was hosted by the Turkish Court of Accounts, it took place in Ankara on 8-9 November 2016.
This presentation was made by Mohammed Jahed, Parliamentary Budget Office, South Africa, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
The CIRIEC Approach for Drawing-up the Satellite Accounts of Companies in the...OECD CFE
This presentation was delivered on 16 October 2017 by José Luis Monzon and Rafael Chavez in the context of the OECD/EC Working Seminar on Satellite Accounts for the Social Economy and the Third Sector.
OpenCoesione, l’Open Government Partnership e il Ministero della Salute della...OpenCoesione
Il 18 novembre 2021 si è tenuto un incontro tra i referenti dell’iniziativa OpenCoesione e il Ministero della salute della Repubblica della Macedonia del Nord, nell’ambito dell’iniziativa Open Government Partnership. La sessione di lavoro - uno scambio di buone prassi - ha visto, inoltre, la partecipazione del responsabile dell'OGP del Pandemic Action Network e del responsabile dell'Open Contracting Partnership per Europa dell'Est e Asia Centrale.
Italy's Tax Administration: OECD Review of Institutional and Organisational A...OECDtax
A presentation summarising the key findings and recommendations contained in the report "Italy's Tax Administration: OECD Review of Institutional and Organisational Aspects". http://bit.ly/29ONOet
OpenCoesione & ASOC al Peer Exchange Meeting dei Balcani OccidentaliOpenCoesione
Il 10 marzo 2022 si è tenuto un incontro tra i referenti dell’iniziativa OpenCoesione/ASOC e i rappresentanti ReSPA ed esperti dei dati aperti nelle Pubbliche Amministrazioni dei Balcani Occidentali nell'ambito dell'iniziativa Open Goverment Partnership. La sessione di lavoro ed in particolare gli interventi di OpenCoesione e ASOC sono stati dedicati alla presentazione delle iniziative come esempi di buone prassi in cui l’apertura dei dati si collega alla partecipazione e all’accountability, e quindi all’impatto civico.
Report on Standard Setting Activities - Livia Shinn Strakova & Peeter Leetmaa...OECD Governance
This presentation was made by Livia Shinn Strakova & Peeter Leetmaa, EC, Eurostat, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
OECD Public Sector Accruals Symposium - Andreas BergmannOECD Governance
This presentation by Andreas Bergmann was made at the 14th Annual OECD Public Sector Accruals Symposium, Paris 3-4 March 2014. Find out more at www.oecd.org/gov/budgeting/14thannualoecdpublicsectoraccrualssymposiumparis3-4march2014.htm
Opinion UNECE about statistical program for 2017, the Conference of European ...Светла Иванова
The annual statistical programme describes the concrete activities to be carried out in 2017 to implement the UNECE biennial statistical programme for 2016-2017. The biennial programme was adopted by the Conference of European Statisticians (CES) in June 2015 (document ECE/CES/2015/16) and approved by the UNECE Executive Office (EXCOM) in January 2016. The programme takes into account the outcome of the UNECE review carried out by EXCOM in 2012. The review acknowledged that “the UNECE Statistics subprogramme, the Conference of European Statisticians and its related subsidiary bodies work within current mandates in an efficient way, producing concrete results (methodological principles, recommendations, guidelines and databases) in a regular and ongoing way that have clear value added for the region and beyond, and that attract extra-budgetary funding including from outside the region.”
This presentation was made by Joonas Pärenson, Ministry of Finance, Estonia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD, Paris, on 26-27 November 2018
This presentation gives a summary of the work program of the Joint Task Team, including an update on identifying "green"multilateral flows, an update on developing the evidence base for more quantitative reporting to the Rio Conventions, information on recent and upcoming communication and outreach activities, and an overview of the 2015 work programme, extension of mandate, and future ways of working
OECD Public Sector Accruals Symposium - Keith HayesOECD Governance
This presentation by Keith Hayes was made at the 14th Annual OECD Public Sector Accruals Symposium, Paris 3-4 March 2014. Find out more at http://www.oecd.org/gov/budgeting/14thannualoecdpublicsectoraccrualssymposiumparis3-4march2014.htm
Join senior members from the OECD's Centre for Tax Policy and Administration (CTPA) as they give the latest update on the OECD/G20 BEPS Project.
Topics covered:
- Progress report on the BEPS deliverables
- Discussion drafts and public consultations (consult the updated calendar)
- Developing countries’ engagement and input
- Schedule for release of finalised BEPS package
OECD Budgeting Outlook - Ronnie DOWNES, OECD SecretariatOECD Governance
This presentation was made by Ronnie DOWNES, OECD Secretariat, at the 11th Annual Meeting of the OECD Network of Senior PPP and Infrastructure Officials held at the OECD, Paris, on 27 March 2018
IFRS 15 Benchmarking survey for financial servicesEY
EY's IFRS 15 benchmarking survey for financial services provides a readiness benchmark and identifies trends developing in the implementation of the new revenue recognition standard.
Improving the quality and impact of annual performance reporting - Andy Heath...OECD Governance
This presentation was made by Andy Heath & Ruth Ward, HM Treasury, United Kingdom, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Vikki Lewis, United Kingdom, at the 18th Annual Meeting of OECD Senior Financial Management and Reporting Officials held at the OECD Conference Centre, Paris, on 1-2 March 2018
The presentation will give an overview of MIG past activities (MIWP14
-
16) as well as new or on
-
going
activities defined by the MIWP 2017
-
2020 endorsed by MIG in December 2016.
Similar to Session 1 - Keith Hayes - Norbert Gaspar, Eurostat (20)
Summary of the OECD expert meeting: Construction Risk Management in Infrastru...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Using AI led assurance to deliver projects on time and on budget - D. Amratia...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm (SE)OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Building Client Capability to Deliver Megaprojects - J. Denicol, professor at...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Procurement strategy in major infrastructure: The AS-IS and STEPS - D. Makovš...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Procurement of major infrastructure projects 2017-22 - B. Hasselgren, Senior ...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
ECI Dutch Experience - A. Chao, Partner, Bird&Bird & J. de Koning, Head of Co...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, StockholmOECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
EPEC's perception of market developments - E. Farquharson, Principal Adviser,...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Geographical scope of the lines in Design and Build - B.Dupuis, Executive Dir...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Executive Agency of the Dutch Ministry of Infrastructure and Water Management...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Presentation of OECD Government at a Glance 2023OECD Governance
Paris, 30 June, 2023
Presentation by Elsa Pilichowski, Director for Public Governance, OECD.
The 2023 edition of Government at a Glance provides a comprehensive overview of public governance and public administration practices in OECD Member and partner countries. It includes indicators on trust in public institutions and satisfaction with public services, as well as evidence on good governance practices in areas such as the policy cycle, budgeting, procurement, infrastructure planning and delivery, regulatory governance, digital government and open government data. Finally, it provides information on what resources public institutions use and how they are managed, including public finances, public employment, and human resources management. Government at a Glance allows for cross-country comparisons and helps identify trends, best practices, and areas for improvement in the public sector.
See: https://www.oecd.org/publication/government-at-a-glance/2023/
The Protection and Promotion of Civic Space: Strengthening Alignment with Int...OECD Governance
Infographics from the OECD report "The Protection and Promotion of Civic Space Strengthening Alignment with International Standards and Guidance".
See: https://www.oecd.org/gov/the-protection-and-promotion-of-civic-space-d234e975-en.htm
OECD Publication "Building Financial Resilience
to Climate Impacts. A Framework for Governments to manage the risks of Losses and Damages.
Governments are facing significant climate-related risks from the expected increase in frequency and intensity of cyclones, floods, fires, and other climate-related extreme events. The report Building Financial Resilience to Climate Impacts: A Framework for Governments to Manage the Risks of Losses and Damages provides a strategic framework to help governments, particularly those in emerging market and developing economies, strengthen their capacity to manage the financial implications of climate-related risks. Published in December 2022.
OECD presentation "Strengthening climate and environmental considerations in infrastructure and budget appraisal tools"
by Margaux Lelong and Ana Maria Ruiz during the 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris.
OECD presentation "Building Financial Resilience to Climate Impacts. A Framework to Manage the Risks of Losses and Damages" by Andrew Blazey, Stéphane Jacobzone and Titouan Chassagne. Presented during the 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris
OECD Presentation "Financial reporting, sustainability information and assurance" by Peter Welch during the 5th Session during the 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris
Presentation "Developments in sovereign green bond markets" by Ms. Fatos Koc during the 4th Session of 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris.
What is the point of small housing associations.pptxPaul Smith
Given the small scale of housing associations and their relative high cost per home what is the point of them and how do we justify their continued existance
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
This session provides a comprehensive overview of the latest updates to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly known as the Uniform Guidance) outlined in the 2 CFR 200.
With a focus on the 2024 revisions issued by the Office of Management and Budget (OMB), participants will gain insight into the key changes affecting federal grant recipients. The session will delve into critical regulatory updates, providing attendees with the knowledge and tools necessary to navigate and comply with the evolving landscape of federal grant management.
Learning Objectives:
- Understand the rationale behind the 2024 updates to the Uniform Guidance outlined in 2 CFR 200, and their implications for federal grant recipients.
- Identify the key changes and revisions introduced by the Office of Management and Budget (OMB) in the 2024 edition of 2 CFR 200.
- Gain proficiency in applying the updated regulations to ensure compliance with federal grant requirements and avoid potential audit findings.
- Develop strategies for effectively implementing the new guidelines within the grant management processes of their respective organizations, fostering efficiency and accountability in federal grant administration.
Presentation by Jared Jageler, David Adler, Noelia Duchovny, and Evan Herrnstadt, analysts in CBO’s Microeconomic Studies and Health Analysis Divisions, at the Association of Environmental and Resource Economists Summer Conference.
Effects of Extreme Temperatures From Climate Change on the Medicare Populatio...
Session 1 - Keith Hayes - Norbert Gaspar, Eurostat
1. 18th Annual Meeting of OECD Senior Financial
Management and Reporting Officials
Paris, 1 and 2 March 2018
EPSAS update
Keith Hayes – Norbert Gaspar
Task Force EPSAS, European Commission - Eurostat
2. EPSAS approach
A more voluntary and progressive approach:
• Phase 1: Increasing fiscal transparency in the Member States in the
short to medium term by promoting accruals accounting, e.g. IPSAS,
in the period from 2016 to 2020, and in parallel developing the
EPSAS framework (i.e. EPSAS governance, accounting principles
and standards).
• Phase 2: Addressing comparability within and between the Member
States in the medium to longer term, implementing EPSAS by 2025.
2
3. Activities in 2017
1. Supporting the modernisation of public accounting systems on an
accruals basis in the Member States
2. Drafting the concrete technical proposal on EPSAS including the
EPSAS conceptual framework
3. Impact assessment and supporting impact studies
4. Communication with stakeholders
3
4. 1. Support for voluntary accruals implementation
The support of voluntary accruals implementation included:
• FTI guidance issued
• 7 grants signed in 2014: Hungary, AT-Burgenland, Cyprus, Malta,
DE-Hesse, AT-Salzburg, Portugal
• 3 new grants signed in 2017: Portugal, Malta, AT-Oberösterreich
• Cooperation with Structural Reform Support Service (SRSS) and
European Structural and Investment Found (ESIF)
4
5. 2. Expected scope of the technical proposal
The core elements of the technical proposal may be structured as
follows:
• Conceptual Framework
- purpose, definitions, scope, specificities, requirements
• Process for developing standards
- governance, role of IPSAS and its limitations
• Considerations and bases for conclusions for the treatment of key
public sector specific issues under the proposed EPSAS due-
process
• Summary and conclusions on key technical issues
5
6. 2. Development of EPSAS technical proposal
EPSAS Working Group
EPSAS Cell on First Time
Implementation/ definitions
EPSAS Cell on Governance
Principles
EPSAS Cell on Principles
related to Standards
EPSAS issue papers/
standards
EPSAS technical
proposal
6
7. 2. EPSAS Working Group
• The first EU network of public sector accounting standard-setters
consisting of representatives from all Member States and invited
observers.
• Two WG meetings in 2017
Lisbon hosted by the Portuguese MoF, on 26-27 Apr 2017
Luxembourg, 21 and 22 Nov 2017
• Main discussion points in the WGs:
− Reports from the EPSAS Cells
− Progress reports from EPSAS grant beneficiaries
− Updates on stakeholders’ and MS’ activities
− Discussion of EPSAS issues papers
− Impact studies 7
8. 2. Cell on Principles related to EPSAS standards
Two meetings in 2017 and presented an updated interim report to
the WG meeting in Nov 2017:
• Possible structure for an EPSAS approach to principles
(qualitative characteristics, constraints and application principles)
• Definition of elements (including other economic phenomena)
• Recognition/ de-recognition
• Measurement
• OC type statements
8
9. 9
QUALITATIVE CHARACTERISTICS
Relevance
Faithful representation/ Reliability
Completeness
1
Prudence2
Neutrality 3
Verifiability
4
Substance over form 5
Understandability
Timeliness
Comparability
CONSTRAINTS APPLICATION PRINCIPLES
Materiality Going concern
Cost-benefit Consistency
Balance between the Offsetting/ Aggregation
qualitative characteristics Presentational sensitivity
Reporting period
Compliance
2. EPSAS outline
10. 10
Small and less risky entities Social benefits
Options in IPSAS Infrastructure assets
Taxes Segment reporting
Heritage Military assets
Employee benefits (pensions) Social contributions
2. EPSAS issues papers 2016 - 2017
12. 3. Opinion of the EFC Sub-Committee on Statistics
endorsed by the ECOFIN on 7 November 2017
The Council:
• Takes note of the work being done on EPSAS
• Underlines that work should respect the principles of
subsidiarity and proportionality on a clear legal basis
• Underlines that work on EPSAS should be informed by a
detailed Impact assessment
• Acknowledges the inception of Eurostat work on this
assessment and
• Underlines that it should provide a comprehensive account of
both positive and negative impacts.
12
13. 3. Impact assessment report
The impact assessment report should describe:
• Political and legal context
• Identification of the problem
• Assessment of the need for EU-level intervention
• Definition of objectives
• Development of policy options
• Analysis of the impacts of the options
• Comparison of the options
• Outline policy monitoring and evaluation
13
14. 3. In Eurostat's view IA could analyse following
options:
1. Binding European CF and binding EPSAS
• Accompanied by technical and financial support to MSs
2. Binding European CF with recommended EPSAS
• Accompanied by technical and financial support to MSs, and further review after
some time of the effectiveness of the approach
3. Recommended European CF with recommended EPSAS
• Accompanied by technical and financial support to MSs, and further review after
some time of the effectiveness of the approach
4. Discontinue work completely on EPSAS
14
15. 3. EPSAS impact studies
PwC 2013 – 2014:
• cost and benefits
EY 2015 - 2017:
• cost of non-EPSAS
• update on reform projects in MSs
• impact on Commission priorities (CMU, investment, growth, etc.)
PwC 2016 – 2018:
• lessons learnt from experiences of accruals implementation
• capacity issues in the Member States
• how could EPSAS support financial audit and control in the MS
• methodology for measurement and monitoring of public sector
financial reporting transparency in MS.
15
16. 4. Communication with stakeholders
• TF EPSAS participated in more than 40 external and internal
events in 2017 and contributed to several conferences with local
governments and academia:
- CIGAR (Comparative International Governmental Accounting
Research)
- EGPA (European Group of Public Administration)
- CEFG (City Economic and Financial Governance Group)
- ……
• Eurostat hosted the IPSASB meeting in June 2017
16
17. Next steps for 2018
Building on the work programme 2017:
• Support for the modernisation of public accounting systems
• Development of EPSAS technical proposal and preparations for
future EPSAS standards
- next EPSAS WG in May 2018 in Luxembourg
• Drafting impact assessment and further analysis of impact
considerations
• Continuing communication with stakeholders
- hosting CEFG in Luxembourg in April 2018
17
18. European Commission (Eurostat) Task Force EPSAS:
http://ec.europa.eu/eurostat/web/government-finance-
statistics/government-accounting
CIRCABC depository:
https://circabc.europa.eu/w/browse/8b9f731d-4826-4708-9069-
5f65a9edc9bf
18