Did the Government of Australia spy on the Government of Timor-Leste in order to get a better deal in negotiations over oil rights in the Timor Sea? Recent actions by the Australian government seems to point to guilt. And, the use of opaque but “legal” methods of preventing evidence from being heard. It’s not a good transparency or governance lesson for the region.
FreeBalance International Steering Committee (FISC)
FreeBalance government customers from countries such as Afghanistan, Antigua and Barbuda, Kosovo, Kyrgyz Republic, Liberia, Mongolia, Sierra Leone, Timor-Leste and Uganda meet yearly. The purpose of FISC is to share lessons learned and adapt the FreeBalance product roadmap to better meet government reform needs. Country representative provide updates in confidential presentations. Some achievements described as bullet points from these presentations include:
Efficient budget control and execution
Automated budget controls
Better budget control
Improved salary controls
More than 99% of the government’s budget execution is captured on real-time basis
Strengthened commitment controls in the budget management.
Decentralisation of commitments and revenues countrywide
National roll-out to all budget entities at all levels of government
Decentralization of performance budgeting functions
Decentralization so that Treasury now focused on strategic issues and cash management
Timeliness and Accuracy
Clearance of all backlog of annual financial statements
Timely and accurate fiscal reporting
For two past years we have submitted on time audited budget statements to the National Assembly
Accountability and accuracy in the financial management has improved
Timely Preparation of Annual Accounts
Unqualified audit report of Government financial statements
Timely production of reports that support GFS and IPSAS cash-basis
Timely clearance of revenue and expenditures
Reporting and Decision Making
Availability of useful reports for management decision-making
Help achieve fiscal surplus
Adoption of the Cash Basis IPSAS
Reliable Management Reporting in real-time mode applying modern information technologies
Increase in quality of decisions
Dashboards improve government performance
Automatic generation of budget books
Security Controls and Audit
Improved security and availability of complete audit trail
Automated audit trials and security controls
Proper Segregation of duties
Auditability and transparency of budget adjustments
Efficient for cash management
Time and cost saving
Reduction in processing time
Reduction in labor costs on management of civil service personnel
Increase in labor productivity of civil servants
Donor trust – World Bank, ADB, and other donor funds are channeled through the Treasury
Improvement in PEFA assessment
We have 2 PEFA Assessment, the second showing improvements
Open budget index scores have improved
Supports anit-corruption efforts
Reduction in supplemental budgets
Improved budget credibility
40% of aid received from IFI’s and donors, is spent using country systems
Visibility to the public via a web publishing capability
promote credibility, control and transparency of fiscal and budget management
Ces nouvelles hebdomadaires apportent à la communauté de la planification des ressources gouvernementales (PRG) un aperçu général des récents développements de FreeBalance et des nouvelles pertinentes de l'industrie.
De quoi nous soucions-nous au sein de FreeBalance?
FreeBalance est très passionné quant à l’amélioration de l’efficacité du gouvernement afin d’inciter à la croissance et de réduire la pauvreté. Nous croyons que notre logiciel de planification des ressources gouvernementales (PRG) et nos méthodes de mise en œuvre permettent d’aider les gouvernements à atteindre leurs objectifs. De plus, nous nous concentrons sur la façon d’améliorer davantage ce logiciel et ces méthodes. Ces objectifs représentent notre passion. Et nous partageons ce que nous apprenons avec la grande communauté de la GFP.
Réforme menée par le pays : l’exemple du contexte national fragile du Timor-Leste
Le ministre des finances du Timor-Leste, Emilia Pires, a fait un discours fascinant à l’Australian National University. Le Timor-Leste est un client de FreeBalance et un utilisateur de notre logiciel de planification des ressources gouvernementales (PRG). Madame Pires décrit les conditions auxquelles fait face le Timor-Leste au sujet de l’indépendance et des leçons apprises. Elle fait une description du « nouveau contrat d’engagement dans les états fragiles ». Il est intéressant de noter combien son expérience dans la mise en œuvre concrète de la politique fait écho au travail de Matt Andrews.
Comment un logiciel de planification des ressources gouvernementales (PRG) peut-il automatiser la bonne gouvernance?
FreeBalance a publié un livre blanc décrivant la façon dont la technologie peut faciliter la réforme de la gouvernance dans les gouvernements des nations en voie de développement et des pays émergeants. Le livre blanc a été publié lors de la 27e Conférence internationale de formation annuelle du Consortium international sur la gestion financière du gouvernement (ICGFM) à Miami. Le livre blanc sur la bonne gouvernance automatisée se compose d’un cadre accompagné de cas d’utilisation.
Gestion des finances du gouvernement : le dilemme entre la création par rapport à l’achat – La 3eoption
Nous avons remarqué la tendance élevée des taux d’échec des systèmes de renseignements sur la gestion financière (FMIS) dans le monde entier. La plupart des gouvernements utilisent des logiciels commerciaux sur étagère (COTS), et pourtant, il y a des régions où le choix s’oriente vers les systèmes sur mesure. Les experts sur place restent neutres lorsqu’il s’agit du choix le plus durable pour les gouvernements. Le problème entre la création par rapport à l’achat de solutions de PRE dans le gouvernement semble souvent être un choix entre deux maux.
Tendances des logiciels financiers des gouvernements d’Amérique latine
Du 15 au 17 mai, une équipe de FreeBalance a participé à l’atelier de développement de la Banque interaméricaine de développement : Atelier international sur la gestion des finances publiques pour les coordinateurs de l’IFMIS. [Les présentations se trouvent sur la présente page Web et la version Storify de mes gazouillis lors de l’évènement ci-dessous.] Nous préférons le terme « Planification des ressources gouvernementales » (PRG) à « Système intégré de gestion financière » (IFMIS). Néanmoins, IFMIS (SIAF en espagnol) est le terme le plus souvent utilisé au sein des institutions financières internationales.
This weekly news update provides the Government Resource Planning (GRP) community with a brief overview of recent FreeBalance developments and relevant industry news.
What do we care about at FreeBalance?
FreeBalance is very passionate about improving government effectiveness to spur growth and reduce poverty. We believe that our Government Resource Planning (GRP) software and implementation methodologies help governments achieve goals. And, we focus on how we can improve the software and methodologies further. We are passionate about these goals. And, we share what we learn to the broader PFM community.
Country-Led Reform: the Fragile State Context and example of Timor-Leste
There is a fascinating speech from Emilia Pires, the Minister of Finance from Timor-Leste held at the Australian National University. Timor-Leste is a FreeBalance customer and user of our Government Resource Planning (GRP) software. Minister Pires describes the conditions facing Timor-Leste on independence and lessons learned. She describes the "new deal for engagement in fragile states." It’s interesting how much her experience in putting policy to practice echoes the work of Matt Andrews.
How Can Government Resource Planning (GRP) Software Automate Good Governance?
FreeBalance released a white paper describing how technology can assist governance reform in developing nation and emerging economy governments. The white paper was launched at the 27th Annual International Training Conference of the International Consortium on Governmental Financial Management (ICGFM) in Miami. The Automated Good Governance white paper consists of a framework with use cases.
Government Financial Management: Build vs. Buy Dilemma – The 3rd Option
We’ve been noticing the trend of high failure rates in government Financial Management Information Systems (FMIS) world-wide. Most governments use Commercial-Off-The-Shelf (COTS) software, yet there are regions where the choice is for bespoke systems. Experts in the field remain on the fence when it comes to the most sustainable choice for governments. The problem seems to be that build vs. buy ERP in government is often a choice between two evils.
Latin American Government Financial Software Trends
A FreeBalance team attended an Inter-American Development Bank workshop: International Workshop on Public Financial Management for IFMIS Coordinators. [Presentations are located on that web page and my Storify version of tweets during the event are below.] We prefer the term "Government Resource Planning" (GRP) to "Integrated Financial Management Information Systems" (IFMIS). Nevertheless, IFMIS (SIAF in Spanish) is the term most often used among International Financial Institutions.
I found this fascinating speech from Emilia Pires, the Minister of Finance from Timor-Leste held at the Australian National University. Timor-Leste is a FreeBalance customer and user of our Government Resource Planning (GRP) software. Minister Pires describes the conditions facing Timor-Leste on independence an lessons learned. She describes the "new deal for engagement in fragile states." It interesting how much her experience in putting policy to practice echos the work of Matt Andrews. (You may want to forward to the introduction at around minute 15).
The critical takeaways, in my view are:
"Public financial management is the engine room" for State building – this is enabled through transparency that builds trust
Reform needs to be country-led, it's impossible to deal with multiple donors who are focused on their own objectives and more concerned about internal reporting than outcomes – not to mention the stampede of reports
There is a big disconnection between donor developed programs and implementation, the implementors often have no idea what the designers had in mind and are faced with overly-complicated indicators
Capacity building is key to improving public financial management
She rejects the notion that PFM reform should take 40 years
Donors should use country systems – you can't find out where the leaks in a pipe are until you use the pipe
It is difficult, in the post-conflict situation, to consider using "best practices" that rate "process" rather than being focused on outcomes
Transparency International published the 2012 Corruption Perception Index yesterday. Corruption has become a dominant theme in the media these days. The media doesn’t seem to be very interested in reporting improved anti-corruption efforts in countries around the world.
Yet, many countries have dramatically reduced corruption perception over the past year. These include remarkable achievements by FreeBalance government customers.
Timor-Leste has improved 30 places
Mongolia has improved 26 places
Liberia has improved 16 places
Sierra Leone has improved 12 places
Kosovo has improved 7 places
Government Resource Planning and Anti-Corruption
FreeBalance is a provider of GRP software and services. The FreeBalance technology has been used by governments to reduce corruption. Of course, GRP is a tool within the anti-corruption toolkit as I‘ve written in detail in a previous blog entry. GRP systems can prevent and detect corruption in public finances. But, there needs to be government commitment to reduce corruption.
There I was on a business trip consulting with one our customers when we received a request to advertise in a Timor-Leste-based weekly paper, on twitter. We don’t advertise because advertising doesn’t have returns for our business. And, we’d have to charge developing nation government customers more if we did. Cost control is an ethical issue for us because we need sustainable customers to have a sustainable business. (Hence the focus of this blog.)
At any rate, the Timor civil society organization began a series of tweets that gained some momentum. First thing to note is that we don’t have interns handling tweets, it’s mostly me. I did attempt to provide some answers via twitter, but there seems to be an underlying distrust of Western companies. You’re basically guilty until proven innocent.
I started to collect material for a blog entry on the impact of Government Resource Planning (GRP) on corruption because the NGO asked. (Finished today).
How much activity is there in the Timor-Leste transparency portal?
FreeBalance provided three of the portals and Development Gateway one of the portals. See: www.transparency.gov.tl The requirements were adapted to meet Government stated requirements. The Government of Timor-Leste (RDTL) hosts these portals. FreeBalance has no right to know basic usage information. (In the same way that Toyota has no right to know the mileage of the government fleet or Oracle to know how many transactions are hitting the back-end database. Or, WordPress, for that matter, to know the usage on this blog.) I know that it is fashionable for social media providers to own this data. That’s dubious from an ethical standpoint – but at least they own the servers.
Did FreeBalance just deliver software and leave?
That’s a problem in the ICT industry as a whole. All manufacturers of COTS software used for GRP at the national level in developing countries sell via a systems integration channel, except for FreeBalance. (And one other exception that isn’t going well, so I won’t mention it.) We take part in the implementation so that we can improve the chances for success. There’s enough evidence that this is working, even in more underdeveloped countries with low capacity and weak institutions. (Our competitors have deniability when something goes wrong – blame the victim. We don’t.)
FreeBalance also sets up a local office and hires local staff in order to build capacity. Mentoring is critical to capacity building. There are some minor exceptions to the rule like when we already have an office in an adjacent country or when hiring local would take people away from the government. We also want to use local people at local rates in order to keep costs down – so that we don’t have to pass expensive foreign consulting rates to the government.
It should be noted that customers get regular engagement visits and set our product roadmap through the FreeBalance International Steering Committee. It’s a level of engagement that is unique in our industry. None of the big ERP vendors, who are orders of magnitude larger than FreeBalance, bother with this kind of engagement.
Did FreeBalance train civil society?
Yes, there were training courses for civil society. The Transparency Portal was translated to Tetun and Portuguese. The NGO suggested that the portal was too “fancy” to be intuitive. Then they used information from the portal to continue the “discussion”. Hmm.
We have people in Timor-Leste. Let’s see if we can facilitate more training.
Did FreeBalance get all that money just for a portal?
That’s one of the disadvantages of transparency, I suppose. Civil society can find out how much you’ve made and leap to conclusions like it was MM$$ for the portal. I’m not sure if this is an exhaustive list, but the two contracts for 2010 and 2011 (look it up on the portal) covers:
Budget transparency portal
ETL for 3rd party data
Back-office procurement (the whole tendering process, creation of procurement documents, commitments, purchase orders, contract management)
Assets and Inventory modules
Minister’s and Manager’s dashboards (performance data including integration with Sharepoint)
Human Resources including full payroll for all RTDL employees and human resource functions like workforce management
Additional users for the core financial management applications
User training across 2 years
Custom report development
Product support and maintenance
So, this was what we call “back-office” and “front-office” functionality. Frankly, this is a lot of software delivered for the price, based on evidence from the ERP world.
Why does the portal run slowly?
The portal was optimized to run with a low bandwidth, but the bandwidth is poor in Timor-Leste. We recommended mirroring to handle requests from outside Timor, but the government was not comfortable with financial data hosted on foreign servers.
Of course, we’re not a telco provider. I hope that the bandwidth problem is temporary, given the introduction of new telcos in Timor.
It’s a challenge to build a social enterprise focused on good governance. We’re neither “fish nor foul” by being treated by some as a typical private sector company with dubious intentions in the developing world. By others: as some bleeding heart do-gooders and part of the “aid industry” with dubious incentives.
It’s hard to stick handle (as we say in Canada) through the narrative. Hopefully this clarification is adequate. If not, please add some comments – and make use of more than 140 characters!
Independence Day in the United States reminded me of recently independent countries like Timor-Leste. The struggles for independence and sustainable development in the former Portuguese colony has been well documented. I’ve collected a few of these documentaries and news programs ahead of the July 7 parliamentary elections.
Some of these documentaries are disturbing. Discussions are frank. Words or not minced. Some of the footage is raw. There are points of view taken in the heat of the moment that you may disagree with.
These documentaries are useful for understanding the development context: what has been accomplished and the challenges that remain.
I’ve used the descriptions used by the content providers.
“The Diplomat follows East Timor’s freedom fighter and Nobel Peace Prize winner José Ramos Horta in the final tumultuous year of his campaign to secure independence for his country. The former Portuguese colony was invaded by Indonesia in 1975. Exiled soon after, José Ramos Horta exchanged his gun for the suit and tie of a diplomat. He spent 24 years as a roving ambassador, fighting to ensure the world did not forget East Timor’s desire for freedom. His is a life driven not by personal political ambition but by the debt of blood he owes to fellow Timorese who have died in the conflict, including two brothers and a sister. “The Diplomat” takes up Ramos Horta’s story in the final dramatic stages of his long journey – the fall of Indonesia’s President Suharto, the referendum to determine East Timor’s future, the overwhelming vote for independence, the devastating carnage that ensued, the intervention of United Nations peacekeepers, and Ramos Horta’s final triumphant return to his homeland. José Ramos Horta allowed the film-makers extraordinary access to his public and personal life. The film reveals his strengths and weaknesses, his moments of doubt and frustration, his anger and disappointment, his elation and triumph, his charm and his dry humour. Ramos Horta emerges as a tenacious and beguiling character whose role as a diplomat and peacemaker was crucial to achieving independence for his country.”
“This feature documentary follows Canadian police constables Martine LeRoyer of Montreal and Debbie Doyle of Edmonton on a 9-month tour of duty in East Timor with the United Nations Civilian Police. Combining intimate interviews, up-close footage and diary cams, the film documents the enormous challenges LeRoyer and Doyle face, from adapting to a new culture and gaining the trust of frightened communities to performing perilous and heartbreaking police work.Women on Patrol is a riveting look at the rebuilding of a nation, and how the experience profoundly transforms these women – as police officers and as humans.”
“An act of genocide on the East-Timorese people carried out by Indeonesian Troops with the backing of Western Nations ie., Australia. East-Timor is a country with substantial resources such as oil, which naturally, sparked controversy on the intentions behind the brutal genocide of its people.”
“This short documentary showcases UNDP support to the government of Timor-Leste to develop the capacity of newly established institutions, namely the Judiciary system. In particular, the documentary looks at the work of the Judiciary Training Center, established under a UNDP project to train Timorese law graduates to become judges, public defenders, layers, etc. for an effective and efficient judiciary system. The documentary also touches upon UNDP support for the introduction of systems and processes to improve the performance of judiciary institutions in Timor-Leste.”
East Timor Documentary – Noam Chomsky
‘In the mid-1970s, the United States was completing a painful retreat from Indochina. A staunchly anti-communist Indonesia was considered by the United States to be an essential counterweight, and friendly relations with the Indonesian government were considered more important than a decolonization process in East Timor. The United States also wanted to maintain its access to deep water straits running through Indonesia for undetectable submarine passage between the Indian and Pacific oceans.
On the day before the invasion, U.S. President Gerald R. Ford and U.S. Secretary of State Henry A. Kissinger met with Indonesian president Suharto and reportedly gave their approval for the invasion. In response to Suharto saying “We want your understanding if it was deemed necessary to take rapid or drastic action [in East Timor].” Ford replied, “We will understand and not press you on the issue. We understand the problem and the intentions you have.” Kissinger similarly agreed, though he had fears that the use of US-made arms in the invasion would be exposed to public scrutiny, talking of their desire to “influence the reaction in America” so that “there would be less chance of people talking in an unauthorised way.” The US also hoped the invasion would be swift and not involve protracted resistance. “It is important that whatever you do succeeds quickly,” Kissinger said to Suharto. Kissinger’s main fear appears to have been that a violent take-over by the partly communist FRETILIN party might inspire similar Communist victories throughout Asia and possibly even lead to secessionist revolts threatening the very survival of Indonesia as a state.
The US supplied weapons to Indonesia during the invasion and the subsequent occupation. A week after the invasion of East Timor, the National Security Council prepared a detailed analysis which found that the vast majority of the military equipment was U.S. supplied. While the US government said they had suspended military assistance from December 1975 to June 1976, military aid was actually above what the US Department of State proposed and the US Congress continued to increase it, nearly doubling it. Between 1975 and 1980, when the violence in East Timor was at its climax, the United States furnished approximately $340 million in weaponry to the Indonesian government. US military aid and arms sales to Indonesia increased from 1974 and continued through to the Bush and Clinton years until it was stopped in 1999. US arms provisions to Indonesia between 1975 and 1995 amounted to approximately $1.1 billion.
The UN’s Commission for Reception, Truth and Reconciliation in East Timor (CAVR) stated in the “Responsibility” chapter of its final report that U.S. “political and military support were fundamental to the Indonesian invasion and occupation” of East Timor between 1975 and 1999. The report (p. 92) also stated that “U.S. supplied weaponry was crucial to Indonesia’s capacity to intensify military operations from 1977 in its massive campaigns to destroy the Resistance in which aircraft supplied by the United States played a crucial role.”
Evidence presented by Fretilin suggests that the degree of U.S. support for the Indonesian government’s efforts in East Timor may have extended beyond that of diplomatic support and material assistance. A UPI report from Sydney, Australia dated June 19, 1978, quoted a Fretilin press release, which stated: “American military advisers and mercenaries fought alongside Indonesian soldiers against FRETILIN in two battles … In the meantime, American pilots are flying OV-10 Bronco aircraft for the Indonesian Air Force in bombing raids against the liberated areas under FRETILIN control.”‘
The Shadow Over East Timor (1987)
“Summary: In December 1975, 20,000 Indonesian troops launched a takeover of East Timor. Australia turned a blind eye and the United States increased its military aid to Indonesia. This conflict is the least reported in modern history and this film brings to light eyewitness accounts of the real events. The people of East Timor are still continuing their struggle for independence.
Producers and directors: Denis Freney, James Kesteven, Mandy King.
Produced with the assistance of the Australian Film Commission.
“The BIR travels to East Timor to examine nation-building in Asia’s newest country, 10 years after its people voted for independence from Indonesia. Part of the Fragile States series with PBS Newshour and the Pulitzer Center of Crisis Reporting.”
Blue Berets: ‘Welcome to Timor’
‘Graffiti in East Timor reads “I love you military kanada.”‘
This weekly news update provides the Government Resource Planning (GRP) community with a brief overview of recent FreeBalance developments and relevant industry news.
What Canada can learn from Developing Countries on Public Financial Management sustainability [Part 1]
Sustainability has become a “meme” – a pervasive cross-cutting concept. It’s crept into our vocabulary: a standard bullet point for any government initiative or criticism of the initiative. (I’m waiting for the following question in the House of Commons: “Mr. Speaker, the Right Honourable Prime Minister’s haircut is clearly unsustainable. When will the barber resign?”) The notion of “sustainability” gets lost in the noise in Canada. It’s visceral in Developing Nations. Find out more >>
Timor-Leste has much to celebrate on its 10th birthday
Asia’s newest nation celebrated its 10th birthday this month: 20 May in Timor-Leste was a celebration of freedom that also deserved to be a celebration of development. After centuries of foreign rule, Timor-Leste has readied itself to be a full partner in what is shaping up as Asia’s century. Nation-building is a complex process, and the world’s media have documented Timor-Leste’s difficulties, from the graphic images of violent uprisings in 1999 and 2006, to the assassination attempts of 2008. These disturbing episodes earned it the moniker of fragile state. What some may have missed, however, is that Timor-Leste has emerged as one of the fastest-growing economies in Asia and the Pacific. Find out more>>
What Accounting Standards for Governments of the Global South?
Timely, clear and open annual financial statements play an essential role in the accountability of governments to parliament and their citizens. However, there are no widely adopted international standards that reflect existing good practice. Virtually all developing countries currently use the modified cash basis. But there is no internationally accepted guidance that details the standards and good practices which should be adopted for this approach. The only available international standard is the Cash Basis International Public Sector Accounting Standard (IPSAS). This was first issued in January 2003, but although it has been widely promoted by the donor community, PEFA and IFAC, not a single government in the world has actually been able to adopt this standard. Read More >>
National Budgets that Meet the Needs of Development and Poverty Reduction
With its resolutely pragmatic focus on the latest developments in public finance, Les budgets nationaux au service du développement et de la réduction de la pauvreté [National budgets that meet the needs of development and poverty reduction] (published in January 2012) addresses the budgeting of development and poverty-reduction policies in developing Francophone countries. This publication also provides a comprehensive overview of issues relevant to preparing national budgets based on public policies. Read More >>
Esta actualización semanal de noticias proporciona a la comunidad de Planeación de Recursos del Gobierno (GRP*) una visión general de los recientes desarrollos de FreeBalance y las noticias relevantes de la industria.
Qué puede aprender Canadá de los países en desarrollo sobre la sostenibilidad de administración de las finanzas públicas [Parte 1]
La sostenibilidad de ha convertido en un “mem“, ó sea un concepto ubicuo de carácter general. Se ha infiltrado en nuestro vocabulario, una viñeta para cualquier iniciativa o critica de una iniciativa del gobierno. (Estoy a la espera de la siguiente pregunta en la Cámara de los Comunes: “Estimado Presidente de la Cámara: El corte de cabello del Honorable Primer Ministro es claramente insostenible, ¿cuándo renunciará el peluquero?”) El concepto de sostenibilidad se pierde entre el ruido en Canadá. En los países en desarrollo es visceral. Más >>
Timor del Este tiene mucho que celebrar en su décimo aniversario
El país más joven de Asia, celebró su décimo cumpleaños este mes. El 20 de mayo fue una celebración de la independencia de Timor del Este que también debió ser una celebración del desarrollo. Luego de siglos de mandato extranjero, Timor del Este se ha preparado para ser un socio en lo que se está configurando como el Siglo de Asia. La creación de una nación es un proceso complejo y la prensa mundial ha documentado las dificultades de Timor del Este, desde las imágenes violentas de 1999 y 2006, hasta los intentos de asesinato de 2008. Estos perturbadores episodios le granjearon el apelativo de estado frágil. Sin embargo, lo que algunos no han entendido es que Timor del Este ha surgido como una de las economías de mayor crecimiento de Asia y el Pacífico. Más>>
¿Cuáles son los estándares de contabilidad para los gobiernos del sur de mundo?
Unos estados financieros anuales a tiempo, claros y abiertos juegas un papel esencial en la responsabilización de los gobiernos hacia su parlamento y ciudadanos. Sin embargo, no existen estándares internacionales ampliamente adoptados que reflejen las buenas prácticas existentes. Virtualmente todos los países en desarrollo actualmente utilizan el método mixto de contabilidad de caja. Aunque no existe una guía, aceptada internacionalmente, que detalle los estándares y buenas prácticas que deben ser utilizadas para este enfoque. El único estándar internacional disponible son los Estándares Internacionales de Contabilidad del Sector Público (IPSAS*). Este fue emitida por vez primer en enero de 2003 y aunque ha sido ampliamente promovida por la comunidad donante, el PEFA y la IFAC, ningún país del mundo ha podido realmente adoptar el estándar. Más >>
Presupuestos nacionales que cumplen con las necesidades de desarrollo y reducción de la pobreza
Con su enfoque resueltamente pragmático sobre los últimos desarrollos en finanzas públicas, Les budgets nationaux au service du développement et de la réduction de la pauvreté [Presupuestos nacionales que cumplen con las necesidades de desarrollo y reducción de la pobreza] (publicado en enero de 2012) trata sobre la presupuestación del desarrollo y políticas de reducción de pobreza en países de habla francesa en desarrollo. Esta publicación también proporciona un panorama integral de los asuntos relevantes a la preparación de presupuestos nacionales basadas en políticas públicas. Más >>