The PEMPAL Treasury Community of Practice (TCOP) meeting on “Financial accounting and reporting”, which took place in Baku, Azerbaijan, on November 6 – 8, 2012, brought together 86 people, including 79 practitioners from 18 PEMPAL countries, as well as experts from the World Bank, OECD SIGMA, Swiss Cooperation Office, and General Directorate of Public Finance in France.
Dates: November 6-8, 2012
Location: Hotel K. Badamdar, Baku, Azerbaijan
Within the broad topic of public sector accounting and reporting reform, TCOP members had identified a few issues of particular interest that they wanted to address in more detail. These included i) sequencing of and institutional arrangements for development of public sector accounting policies and standards aligned with IPSAS; ii) linking accrual based accounting at the spending unit level with the cash based accounting and reporting performed by the treasury at the national level; iii) automation of public sector accounting and methods for consolidation at the national level; iv) professional training and certification of public sector accountants.
The agenda of the workshop opened with the presentation of the experience of Azerbaijan in implementation of PFM reforms that made important progress in the last few years in reforming its public sector accounting and reporting system.
Cases of other participating countries were also presented and discussed during the workshop, including cases of the Russian Federation, Kazakhstan, and France. After presentations, participants actively participated in work group discussions. They compared the presented cases with their national systems, made significant conclusions, and identified potential directions for their countries. Summary results of thematic preparatory survey that had been undertaken among TCOP members before the event were also analyzed.
Language: The meeting was conducted in English with simultaneous interpretation into Russian and Bosnian.
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