This presentation was made by Daniele Lajoumard, ministry of Finance, France, 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
How to make balance sheets more relevant to fiscal analysis - Timothy Irwin, ...OECD Governance
Presentation made by Timothy Irwin, consultant, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Debt measures in Statistics and Financial Statements - Giovanna Dabbicco, ItalyOECD Governance
Presentation made by Giovanna Dabbicco, Italy, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
OECD Review of Financial reporting in Ireland - Delphine Moretti, OECD Secret...OECD Governance
This presentation was made by Delphine Moretti, OECD Secretariat, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
IPSAS Implementation at the United Nations - Unis Valencia Williams-Baker, Un...OECD Governance
Presentation made by Unis Valencia Williams-Baker, United Nations, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Presentation made by Delphine Moretti, OECD, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
How to make balance sheets more relevant to fiscal analysis - Timothy Irwin, ...OECD Governance
Presentation made by Timothy Irwin, consultant, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Debt measures in Statistics and Financial Statements - Giovanna Dabbicco, ItalyOECD Governance
Presentation made by Giovanna Dabbicco, Italy, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
OECD Review of Financial reporting in Ireland - Delphine Moretti, OECD Secret...OECD Governance
This presentation was made by Delphine Moretti, OECD Secretariat, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
IPSAS Implementation at the United Nations - Unis Valencia Williams-Baker, Un...OECD Governance
Presentation made by Unis Valencia Williams-Baker, United Nations, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Presentation made by Delphine Moretti, OECD, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
revenue and Expense: Recognition - David Bean, GASB, John Stanford, IPSASBOECD Governance
Presentation made by David Bean, GASB, and John Stanford, IPSASB, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
France: The state General Accounting Department... - Lionel Vareille, FranceOECD Governance
Presentation made by Lionel Vareille, France, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
This presentation was made by Delphine Moretti, OECD Secretariat, 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
OECD Public Sector Accruals Symposium - Giovanna DABBICCOOECD Governance
This presentation by Giovanna DABBICCO 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
This presentation was made by Giovanna Dabbicco, Italy, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
The 2018 OECD Budget Review of Greece had three main objectives: 1) to present Greece's budgetary reforms over the last decade, 2) to receive feedback from peer countries on Greece's new budget framework, and 3) to identify priority areas for further reforms. The review found that Greece had made remarkable progress in aligning its budgetary framework with most OECD recommendations, particularly in multi-annual fiscal planning, budget monitoring, and the creation of new fiscal institutions. However, it identified three key priority areas for further reform: prioritizing and improving the effectiveness of government spending, ensuring a unified budget, and maintaining fiscal discipline going forward.
Belgium's Transition to Accrual Accounting - Marc De Spiegeleire, BelgiumOECD Governance
Presentation made by Marc De Spiegeleire, Belgium, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Session 5.2 - Ali Uppal - Shirley Beard, United KingdomOECD Governance
This presentation was made by Ali Uppal and Shirley Beard, 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 future of government fiscal reporting - Delphine Moretti, OECDOECD Governance
This presentation was made by Delphine Moretti, OECD, at the 17th Annual Meeting of OECD Senior Management Officials held at the OECD, Paris, on 2-3 March 2017
The document discusses public sector financial reporting in Australia. It outlines the three levels of government - Commonwealth, State/Territory, and Local - and their responsibilities. The Commonwealth government focuses on areas like defense and social security, States/Territories on education and health, and Local on facilities and infrastructure. Reporting requirements are set by legislation and treasuries/finance ministries and are based on accrual accounting and Australian equivalents to IFRS and GFS standards, set independently of government. The key attributes of public sector reporting are transparency, accountability, and comprehensive information to support economic management and public financial decision making.
Are public financial management reforms yielding results in the Region? - Dun...OECD Governance
This presentation was made by Duncan Last, IMF, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
1) The EU needs a fiscal tool for crisis management as private risk sharing is low compared to other monetary unions and failure to stabilize the economic cycle leaves long lasting scars.
2) More fiscal risk-sharing would improve coordination of monetary and fiscal policy, prevent pro-cyclical tightening, and help achieve a better aggregate fiscal stance.
3) Reforming the EU fiscal rules and designing a common fiscal capacity together could combine risk reduction through better rules with risk sharing through a fiscal capacity to help stabilize economies.
Euro area monetary policy: effects and side effectsEesti Pank
The document discusses the side effects of accommodative monetary policy in the euro area. Some key points:
1) In the euro area as a whole, savings from lower interest costs stemming from monetary policy have been used to loosen fiscal policy. However, countries have responded differently, with some using savings to reduce debt.
2) The impact on structural reforms is mixed - there has been progress in some areas like labor markets but not in improving institutions. It is difficult to establish the impact of monetary policy.
3) The impact on productivity growth is unclear, but evidence suggests loose monetary conditions have limited creative destruction and helped weak firms.
4) There are some financial stability concerns, especially regarding commercial property
The document summarizes a study on the adoption of accrual accounting in Greek public hospitals. It provides background on accounting reforms in Greece, including the introduction of accrual accounting to the public sector beginning in 1997. A survey was conducted of 54 financial managers at public hospitals regarding their implementation of accrual accounting standards introduced by law in 2003. The survey found that while 83.3% of hospitals had adopted financial accrual accounting, only 18.5% had fully implemented a cost accounting system, though 60% were in the process of developing one. The study aims to assess the perceived benefits and challenges of accrual accounting implementation.
This document provides an overview and assessment of economic adjustment programs implemented in the euro area since 2010. It discusses:
1) The large financial aid programs that were established for Greece, Ireland, Portugal, Spain, and Cyprus totaling over €454 billion.
2) The exit strategies available to countries completing adjustment programs, including committing to a new program or opting for a "clean exit" to market financing.
3) Initial signs that the programs in Ireland and Portugal achieved their goals, as evidenced by their successful returns to bond markets at declining interest rates, regaining investor confidence. However, uncertainties remain around Greece's ability to permanently access affordable financing.
Fiscal transparency code and fiscal transparency assessment - Johann Seiwald,...OECD Governance
This presentation was made by Johann Seiwald, IMF, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
revenue and Expense: Recognition - David Bean, GASB, John Stanford, IPSASBOECD Governance
Presentation made by David Bean, GASB, and John Stanford, IPSASB, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
France: The state General Accounting Department... - Lionel Vareille, FranceOECD Governance
Presentation made by Lionel Vareille, France, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
This presentation was made by Delphine Moretti, OECD Secretariat, 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
OECD Public Sector Accruals Symposium - Giovanna DABBICCOOECD Governance
This presentation by Giovanna DABBICCO 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
This presentation was made by Giovanna Dabbicco, Italy, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
The 2018 OECD Budget Review of Greece had three main objectives: 1) to present Greece's budgetary reforms over the last decade, 2) to receive feedback from peer countries on Greece's new budget framework, and 3) to identify priority areas for further reforms. The review found that Greece had made remarkable progress in aligning its budgetary framework with most OECD recommendations, particularly in multi-annual fiscal planning, budget monitoring, and the creation of new fiscal institutions. However, it identified three key priority areas for further reform: prioritizing and improving the effectiveness of government spending, ensuring a unified budget, and maintaining fiscal discipline going forward.
Belgium's Transition to Accrual Accounting - Marc De Spiegeleire, BelgiumOECD Governance
Presentation made by Marc De Spiegeleire, Belgium, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Session 5.2 - Ali Uppal - Shirley Beard, United KingdomOECD Governance
This presentation was made by Ali Uppal and Shirley Beard, 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 future of government fiscal reporting - Delphine Moretti, OECDOECD Governance
This presentation was made by Delphine Moretti, OECD, at the 17th Annual Meeting of OECD Senior Management Officials held at the OECD, Paris, on 2-3 March 2017
The document discusses public sector financial reporting in Australia. It outlines the three levels of government - Commonwealth, State/Territory, and Local - and their responsibilities. The Commonwealth government focuses on areas like defense and social security, States/Territories on education and health, and Local on facilities and infrastructure. Reporting requirements are set by legislation and treasuries/finance ministries and are based on accrual accounting and Australian equivalents to IFRS and GFS standards, set independently of government. The key attributes of public sector reporting are transparency, accountability, and comprehensive information to support economic management and public financial decision making.
Are public financial management reforms yielding results in the Region? - Dun...OECD Governance
This presentation was made by Duncan Last, IMF, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
1) The EU needs a fiscal tool for crisis management as private risk sharing is low compared to other monetary unions and failure to stabilize the economic cycle leaves long lasting scars.
2) More fiscal risk-sharing would improve coordination of monetary and fiscal policy, prevent pro-cyclical tightening, and help achieve a better aggregate fiscal stance.
3) Reforming the EU fiscal rules and designing a common fiscal capacity together could combine risk reduction through better rules with risk sharing through a fiscal capacity to help stabilize economies.
Euro area monetary policy: effects and side effectsEesti Pank
The document discusses the side effects of accommodative monetary policy in the euro area. Some key points:
1) In the euro area as a whole, savings from lower interest costs stemming from monetary policy have been used to loosen fiscal policy. However, countries have responded differently, with some using savings to reduce debt.
2) The impact on structural reforms is mixed - there has been progress in some areas like labor markets but not in improving institutions. It is difficult to establish the impact of monetary policy.
3) The impact on productivity growth is unclear, but evidence suggests loose monetary conditions have limited creative destruction and helped weak firms.
4) There are some financial stability concerns, especially regarding commercial property
The document summarizes a study on the adoption of accrual accounting in Greek public hospitals. It provides background on accounting reforms in Greece, including the introduction of accrual accounting to the public sector beginning in 1997. A survey was conducted of 54 financial managers at public hospitals regarding their implementation of accrual accounting standards introduced by law in 2003. The survey found that while 83.3% of hospitals had adopted financial accrual accounting, only 18.5% had fully implemented a cost accounting system, though 60% were in the process of developing one. The study aims to assess the perceived benefits and challenges of accrual accounting implementation.
This document provides an overview and assessment of economic adjustment programs implemented in the euro area since 2010. It discusses:
1) The large financial aid programs that were established for Greece, Ireland, Portugal, Spain, and Cyprus totaling over €454 billion.
2) The exit strategies available to countries completing adjustment programs, including committing to a new program or opting for a "clean exit" to market financing.
3) Initial signs that the programs in Ireland and Portugal achieved their goals, as evidenced by their successful returns to bond markets at declining interest rates, regaining investor confidence. However, uncertainties remain around Greece's ability to permanently access affordable financing.
Fiscal transparency code and fiscal transparency assessment - Johann Seiwald,...OECD Governance
This presentation was made by Johann Seiwald, IMF, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
Evaluation and monitoring: France case-study -- Véronique Fouque, FranceOECD Governance
Presentation by Véronique Fouque, France, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
The document discusses the evolution and current reform agenda of the Stability and Growth Pact (SGP) in the Eurozone. Key points of the reform agenda include:
1) Sanctioning member states with high debt levels above 60% of GDP, even if their deficits are below 3%.
2) Extending sanctions to focus on preventing imbalances and enforcing prudent fiscal policy making.
3) Pursuing members that do not address macroeconomic imbalances through a new Excessive Imbalance Procedure.
The document questions centralizing more power in the European Commission and whether sanctions will be credibly applied. It argues for strengthening national fiscal institutions and policy credibility instead.
This presentation was made by Eftichia Gratsia & Nektaria Papatzanaki, Greece, at the 40th OECD Senior Budget Officials (SBO) meeting held in Tallinn, Estonia, on 5-6 June 2019
Budget Profile of Portugal - Andre Marcalo, PortugalOECD Governance
1) The Portuguese Public Financial Management Reform Unit (UniLEO) was created to lead the implementation of a new Budget Framework Law and the transition to new Public Accounting Rules.
2) UniLEO has established an implementation plan with projects focused on the State Accounting Entity, Central Accounting and Reporting System, and consolidation process to improve reliability, transparency and accountability of public finances.
3) Key tasks to transition entities to the new accounting rules include setting technical requirements, training programs, and monitoring entity progress through a dynamic questionnaire and transition guidelines.
Desempeño de las Reglas fiscales alternativas en Perú análisis Por FMI 2010EMPRESARIOS HACIENDO PAÍS
This chapter assesses the performance of alternative fiscal rules that Peru could adopt, including a basic balance budget rule, an expenditure rule, a structural balance rule, and Peru's existing Fiscal Responsibility and Transparency Law (FRTL) rule. The analysis finds that each rule involves different trade-offs between objectives like sustainability, cyclicality, volatility, and feasibility. A structural balance rule could help limit pro-cyclical impacts but requires extensive economic and institutional prerequisites. Peru's FRTL has proven flexible and modifying its parameters could achieve benefits similar to a structural rule while preserving debt objectives. Overall, the best rule depends on prioritizing fiscal policy goals and no single rule clearly dominates.
Lao PDR:Explanatory notes on budget norm policy frameworkJean-Marc Lepain
The document provides explanatory notes on Laos' policy framework for implementing a budget norm system and system of intergovernmental transfers. Key points include:
1) The budget norm system is required by law and aims to reduce disparities in provincial budget allocations.
2) Successful implementation is a condition for World Bank PRSO-5 funding, with a deadline of March 2009.
3) A transition period of six years is estimated to gradually equalize allocations across provinces within fiscal sustainability.
Italy's Tax Administration: OECD Review of Institutional and Organisational A...OECDtax
The document summarizes an OECD review of Italy's tax administration system. It finds that tax administration functions are fragmented across multiple agencies, lacking coordination. Key issues identified include gaps in VAT compliance, uncertainty around criminal vs administrative sanctions, and a large backlog of outstanding tax debts totaling over 780 billion euros. The report recommends restoring autonomy to the agencies, reducing fragmentation, and developing a coordinated strategy to improve compliance and collection of tax debts.
Financial analysis in public sector accounting an example of eu, greece and t...yudi_syah
This document analyzes the financial statements of the EU, Greece, and Turkey using trend and ratio analysis techniques. Key findings include:
1) EU country revenues decreased in 2009 but expenses increased, worsening the budget deficit. In 2010 revenues increased and expenses decreased, improving the deficit.
2) Greek revenues decreased in both 2009 and 2010 while expenses increased in 2009, worsening the deficit both years.
3) Turkish revenues increased in both 2009 and 2010 while expenses decreased in 2010, improving the budget deficit that year.
Budgeting & Public Expenditures in OECD Countries 2019 - Anne KELLER, OECD Se...OECD Governance
This presentation was made by Anne KELLER, OECD Secretariat, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019
This document summarizes an IMF working paper analyzing Luxembourg's tax system and economy in relation to international tax reforms. It finds that while multinational corporations invest heavily in Luxembourg due to tax benefits, most investments pass through holding companies and generate modest direct economic impacts. These holding companies contribute an estimated 3% of GDP in tax revenue and 4,500 jobs. However, international tax reforms pose risks to these revenues and jobs. The paper models these risks and explores domestic tax reforms Luxembourg could adopt to bolster revenues, such as business, environmental, housing, and personal income tax changes.
The budget making process and monitoring lecture kmtcLevis Wabwire
The document discusses the budget making process in Kenya. It outlines the key steps and frameworks involved, including macroeconomic planning, strategic planning, financial planning, and budget execution. It also describes sectors that receive budget allocations like agriculture, health, and education. Monitoring the budget is important to compare actual implementation and results to original targets and identify weaknesses to address in future budgets. Regular reports are produced to analyze budget outturns, expenditures, and performance. Accuracy and timeliness of data as well as inconsistent expenditure patterns present challenges for effective monitoring.
The budget making process and monitoring lecture kmtcCoretraLimited
The document discusses the budget making process in Kenya. It outlines the key steps and phases in preparing, approving, executing and monitoring the national budget. The main phases include macroeconomic planning, strategic planning, financial planning, and budget execution. It also discusses the medium term expenditure framework, main sectors funded, and weaknesses in the current process such as the dual budget system. The goal of the budget monitoring process is to continuously assess how well budget activities and programs are being implemented compared to expected results.
The four dimensions of public financial managementicgfmconference
In two relatively short articles, Michael Parry first proposes a definition of the modified cash basis of accounting and then describes the four dimensions of public financial management. We welcome this approach of relatively short articles addressing key issues in governmental financial management and would encourage other authors to follow Michael’s example in future issues.
This document outlines the process of developing a new chart of accounts for a government. It discusses key principles like moving from cash-based to accrual-based accounting and being compliant with international standards. It also covers developing the coding structure, including the different classification segments. Issues with the current chart of accounts are identified. The document recommends defining the path to accrual accounting and improving aspects like the functional classification, economic classification, and addressing asset/liability accounting. Implementation requires clarifying the accounting system's policy and upgrading its capabilities.
Similar to Session 3 - Daniele Lajoumard, France (20)
The document discusses transparency and oversight of political party financing. It finds that financial contributions to political parties are not fully transparent and are still vulnerable to political and foreign influence. Additionally, financial reports from political parties are not always publicly available or submitted on time according to regulations.
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
This document discusses different construction project delivery and payment models. It begins by outlining common delivery models like design-bid-build and design-build. It then explains different payment methods that can be used like fixed price, unit prices, and cost-reimbursable. The document also discusses pricing strategies and how they relate to risk transfer between parties. It provides details on collaborative models like early contractor involvement and discusses selecting the optimal contract based on a client's project risks, desired influence, and market conditions.
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
This document discusses ECI Dutch experience with collaborative contracting. It mentions a McKinsey report from 2018 on collaborative contracting and recent developments in the field. Finally, it provides lessons learned from a project in Amsterdam called Bouwteam De Nieuwe Zijde Noord.
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
This document summarizes developments in sovereign green bond markets. It discusses approaches to incorporating environmental, social, and governance (ESG) factors into public debt management. Sovereign green bond issuance has grown significantly in both advanced and emerging economies since 2016. Green bonds make up the largest share of the labeled bond market. Major benefits of sovereign green bonds include their positive impact on creditworthiness and alignment with ESG policies. However, issuers also face challenges such as additional costs and complexity of the issuance process. Common leading practices emphasize transparency, collaboration, and commitment to reporting.
Presentation by Julie Topoleski, CBO’s Director of Labor, Income Security, and Long-Term Analysis, at the 16th Annual Meeting of the OECD Working Party of Parliamentary Budget Officials and Independent Fiscal Institutions.
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
Contributi dei parlamentari del PD - Contributi L. 3/2019Partito democratico
DI SEGUITO SONO PUBBLICATI, AI SENSI DELL'ART. 11 DELLA LEGGE N. 3/2019, GLI IMPORTI RICEVUTI DALL'ENTRATA IN VIGORE DELLA SUDDETTA NORMA (31/01/2019) E FINO AL MESE SOLARE ANTECEDENTE QUELLO DELLA PUBBLICAZIONE SUL PRESENTE SITO
The Antyodaya Saral Haryana Portal is a pioneering initiative by the Government of Haryana aimed at providing citizens with seamless access to a wide range of government services
This report explores the significance of border towns and spaces for strengthening responses to young people on the move. In particular it explores the linkages of young people to local service centres with the aim of further developing service, protection, and support strategies for migrant children in border areas across the region. The report is based on a small-scale fieldwork study in the border towns of Chipata and Katete in Zambia conducted in July 2023. Border towns and spaces provide a rich source of information about issues related to the informal or irregular movement of young people across borders, including smuggling and trafficking. They can help build a picture of the nature and scope of the type of movement young migrants undertake and also the forms of protection available to them. Border towns and spaces also provide a lens through which we can better understand the vulnerabilities of young people on the move and, critically, the strategies they use to navigate challenges and access support.
The findings in this report highlight some of the key factors shaping the experiences and vulnerabilities of young people on the move – particularly their proximity to border spaces and how this affects the risks that they face. The report describes strategies that young people on the move employ to remain below the radar of visibility to state and non-state actors due to fear of arrest, detention, and deportation while also trying to keep themselves safe and access support in border towns. These strategies of (in)visibility provide a way to protect themselves yet at the same time also heighten some of the risks young people face as their vulnerabilities are not always recognised by those who could offer support.
In this report we show that the realities and challenges of life and migration in this region and in Zambia need to be better understood for support to be strengthened and tuned to meet the specific needs of young people on the move. This includes understanding the role of state and non-state stakeholders, the impact of laws and policies and, critically, the experiences of the young people themselves. We provide recommendations for immediate action, recommendations for programming to support young people on the move in the two towns that would reduce risk for young people in this area, and recommendations for longer term policy advocacy.
AHMR is an interdisciplinary peer-reviewed online journal created to encourage and facilitate the study of all aspects (socio-economic, political, legislative and developmental) of Human Mobility in Africa. Through the publication of original research, policy discussions and evidence research papers AHMR provides a comprehensive forum devoted exclusively to the analysis of contemporaneous trends, migration patterns and some of the most important migration-related issues.
1. 18th Annual meeting of OECD Senior Financial
Management and Reporting Officials
1-2 March 2018
“Getting Added Value Out of Accrual Reforms”
The French Experience
2. The report identifies three main issues related to implementing reforms to
introduce accrual accounting concepts in the public sector: transparency,
accountability and improving management.
All three of these issues have two aspects: the macroeconomic aspect (a country’s
fiscal position and management and the question of fiscal sustainability) and the
microeconomic aspect (the financial position and management of a public entity
and the use of accounting in its management).
The report examines all of these aspects, analyses reform outcomes and puts
forward some proposals for improvements.
The conclusions are very interesting and well balanced: the report finds some
indisputable, albeit limited, successes. It does not call the reforms into question,
but it does raise some helpful questions on their actual impact. The proposed
improvements seem relevant and merit closer study.
1
An interesting OECD’s report with well balanced conclusions
3. France has carried out accrual reforms throughout its public sector (in the General
Government sector, as defined by SNA 2008 and ESA 2010), but objectives and
pace of these reforms differed depending on the General Government categories
(Central Government, Local Governments, Social Security).
Reforms are still on-going and outcomes are being evaluated: no definitive
conclusions yet.
Two aspects are considered particularly important in France with regards to
impacts and limitations of reforms: i) the links between accounting and budgetary
accounts and ii) impacts on macro-fiscal analysis .
2
France broadly agrees with the report’s analysis and conclusions
4. Bases for forecasts, spending limits and accounts
Different budget systems and accounting bases used at each level of
government:
France’s central government sector:
cash and commitment spending limits/appropriations (“the budget”);
accrual financial statements.
Local government sector:
Accrual-based system for budget and financial statements;
accrual spending limits/appropriations.
Social security sector :
A budget based on forecasts and objectives (accrual forecast and accounts);
no spending limits/appropriations.
3
5. Central Government Accounting and Budgeting system
The Central Government financial organization at a glance
Commitments
recording
(consumption of
commitment
appropriations)
Accrual general purpose
accounting
(Accrual basis)
Budget accounting
(consumption of
cash
appropriations)
Purchase
order Delivery/invoice
or
other economic
event
Payment
IT system
(E.R.P)
CHORUS
Financial Statements Budget reporting
6. France’s experience is that the links between accounting and budgeting are a
complex issue
Local government’s accrual budgeting created challenges: i) difficulty in reconciling a
spending authorisation system featuring spending limits and a balanced-budget rule
with an accrual-based accounting system that is also supposed to produce a budget
outturn statement ; ii) the question of the one-year budget rule
For Central government, the disconnection between budget (cash/commitment
authorisations) and accrual general purpose accounting makes it possible to avoid this
problems. However, a bridge table needs to be produced to make the fiscal balance
consistent with the accounting data.
Social security’s accrual forecasting and accounts system functions well because there
are no spending limits/appropriations to manage.
This experience converges with the OECD’s report :
The report states (in 2.2) that countries using accrual-based budgeting tend to reduce
the role of spending limits and adopt a forecasting approach, rather than a spending
authorisation approach, putting more store in multiyear outlooks
5
Bases for forecasts, spending limits and accounts
7. Accrual accounting supposed to provide information about individual entities’
financial position.
Accrual accounts are however inevitably “incomplete”, due to accounting principles
– e.g. time lag between political commitment and recognition of a liability on the
balance sheet, measurement of certain commitments not possible, the power to
levy taxes cannot be recognised as an asset.
Accrual accounts can track only some of the elements underlying the commitments
and sources of funds that will partially shape the future of public finances.
Conclusion: challenge remains to integrate these elements reported in financial
statements in other reports.
11
Accrual and macro-fiscal analysis
8. Is consolidation a requirement/solution for using accrual accounts for macro-fiscal
analysis ?
Consolidation raises very thorny institutional questions (concept of control vs.
constitutional provisions in France)
But, even if very broad definitions of the scope of consolidation are used, the
contents of the consolidated financial statements may be very different from those
of the entities’ individual financial statements.
This is why a special report may be considered, or the provision of additional
information in the notes to the financial statements.
13
Accrual and macro-fiscal analysis