2013 05-07 Lessons Learned on the Public Financial Management Front LInes
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overview of PFM and Government Resource Planning lessons including: methodologies to improve governance through technology and to properly sequence reform. Deals with the differences between ERP and GRP in the context of developing countries. Also the need to make implementations in developing country governments more sustainable.
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2013 05-07 Lessons Learned on the Public Financial Management Front LInes
- 1. Version 7 section ⢠brief discussion Lesson Learned on the Public Financial Management Front Lines African Development Bank Group May 7, 2013
- 2. Version 7 section ⢠brief discussion Agenda ⢠Story behind âFreeBalanceâ ⢠Lessons in: ICT-enabled good governance ⢠Lessons in: PFM reform sequencing ⢠Lessons in: FMIS delivery and sustainability ⢠Conclusion
- 3. Version 7 section ⢠brief discussion for public financial management support reform and modernization to improve governance, transparency and accountability. FreeBalance solutions
- 4. Version 7 section ⢠brief discussion 1984 âfree balanceâ + Budget - Commitments - Obligations - Actuals = Free Balance
- 5. Version 7 section ⢠brief discussion 1984+ Ottawa: Parliament Hill
- 6. Version 7 section ⢠brief discussion 1994+ ďŹ Appropriations ďŹ Expenditures ďŹ Procurement ďŹ Treasury ďŹ Materials ďŹ Civil Service ďŹ Receipts ďŹ Payroll ďŹ Social Programs ďŹ Budget Controls ďŹPlanning ďŹAnalysis ďŹBudget Law ďŹPolicy ďŹ Forecasting ďŹ Budget Books Government Resource Planning (GRP)
- 7. Version 7 section ⢠brief discussion How is GRP Unique? 1994+ Budget Centric Commitment Accounting Modernization & Reform Complex Performance Not ERP
- 8. Version 7 section ⢠brief discussion 1994+ different organizational configurations MULTIPLE CONTROLS aggregate detailed MULTIPLE CONTROL LEVELS configured CONTROLS budget appropriations transfers commitments obligations receiving expenditures COMMITMENT CYCLE segregation of duties & workflow monthly PERIOD yearly TOLERANCE LEVELS flexible strict Financial Controls
- 9. Version 7 section ⢠brief discussion 1998 Nunavut
- 10. Version 7 section ⢠brief discussion 1999 Kosovo
- 11. Version 7 section ⢠brief discussion quickest implementation 26 days average first phase 8 months Rapid Implementation 2000+
- 12. Version 7 section ⢠brief discussion 2006 FreeBalance Public Financial Management Component Map FreeBalance Public Financial Management Component Map Comprehensive and Extensible Product Suite for Government
- 13. Version 7 section ⢠brief discussion today Countries Penetrated 21 Time Zones 15 World wide Software Installations Over 200 Users Over 60,000 Civil Servants Almost 1.5 Million Handling annual budgets of > $Ÿ Trillion Global Impact
- 14. Version 7 section ⢠brief discussion today Developed Countries Developing Countries Post Conflict National Uganda, Guyana, Antigua, Suriname, Lao PDR Mongolia, Kyrgyzstan Timor- Leste, Iraq Afghanistan, Kosovo, Sierra Leone, Liberia, South SudanDepartmental Canada ⢠28 Financials ⢠42 Budget USA ⢠10 Financials ⢠1 Budget Panama, Jamaica, Pakistan Sub-National Nunavut Palestine Project Namibia Global Impact
- 15. Version 7 section ⢠brief discussion FreeBalance Offices and Regional Support Centres today Vientiane ⢠services & support ⢠sales, business development & marketing ⢠product management & development ⢠corporate services Dili Ulaanbaatar BishkekOttawa Guatemala City Washington St. Johns Lisbon Monrovia Freetown Kampala Pristina Ramallah Kolkata Kabul Bangalore Paramaribo
- 16. Version 7 section ⢠brief discussion Global PFM Provider Canadian Company GRP Leader 100% Government Focus ISO- 9001/2008 Covers Budget Cycle Modern Web Technology High Success Rate Company Summary today
- 17. Version 7 section ⢠brief discussion Agenda ⢠Story behind âFreeBalanceâ ⢠Lessons in: ICT-enabled good governance ⢠Lessons in: PFM reform sequencing ⢠Lessons in: FMIS delivery and sustainability ⢠Conclusion
- 18. Version 7 section ⢠brief discussion Version 7 section ⢠Multiple Definitions ⢠Tinged with Ideology ⢠Multi-variant and Complex ⢠Measurement Difficulties ⢠Yet Governance Measures Critical Good Governance
- 19. Version 7 section ⢠brief discussion Version 7 section 1919
- 20. Version 7 section ⢠brief discussion About $37B of foreign aid annually is phantom aid
- 21. Version 7 section ⢠brief discussion Tax evasion through untaxed shadow economy = 17% of world economy, well over $2.5T
- 22. Version 7 section ⢠brief discussion Foreign Direct Investment to Developing Countries at $684B
- 23. Version 7 section ⢠brief discussion Total worldwide remittances to developing countries exceed $534B
- 24. Version 7 section ⢠brief discussion Tax Revenue ranges from 1.4% of GDP in UAE to almost half in Belgium, Sweden and Denmark
- 25. Version 7 section ⢠brief discussion What Works in Technology-Enabled Public Financial Management? An On-Going Debate Technical Reforms Difficult Technical Reforms Easy Technical Reforms Effective Technical Reforms Ineffective Use PFM Best Practices Use Country Context Itâs not about technology Itâs all about technology Good Practices applied technology applied practice
- 26. Version 7 section ⢠brief discussion Good Governance Mind Map v.1.0
- 27. Version 7 section ⢠brief discussion Governance Linkages 1. back office GRP software provides 2. a set of Governance tools 3. whose effectiveness in improving governance is determined by institutional maturity 4. and can be seen 5. measured 6. shown to improve country outcomes
- 28. Version 7 section ⢠brief discussion Consider a Scenario
- 29. Version 7 section ⢠brief discussion Total Annual Government Procurement is estimated at $9.5T
- 30. Version 7 section ⢠brief discussion Developing Countries lose an estimated $20B to $40B annually because of corruption
- 31. Version 7 section ⢠brief discussion ICT Platform â˘1. Secure Infrastructure â˘2.User Group Controls Government Performance â˘3. Budget Preparation Core Public Financials â˘4. Commitment Accounting Public Expenditure Management â˘5. Procurement â˘6. E- Procurement â˘7. Payment Management Government Performance â˘8. Audit Automating the Procurement Cycle
- 32. Version 7 section ⢠brief discussion Controls Core Public Financials Expenditure Management Receipts Management Treasury Management Civil Service Management Performance Management Standards IPSAS, GFS CoST, OpenC EITI IATI GFS Front-Office financial statements e-procure revenue aid, debt & PPP e- recruit & disclosure gov results budget transparency Decision-Making forecasts â programs ââ reporting & analytics â dashboards â alerts - output/outcomes â KPIs economics â historical data - benchmarks â policy â planning â scenarios â programs Other Controls assets secure payment & secure transactions audit accruals TSA accruals Commitment budget â commitment â cash - payment Process Controls chart of accounts â workflow & procedures â approval cycle - reconciliations IT Controls data integrity â data encryption â IT security - integration
- 33. Version 7 section ⢠brief discussion ICT Platform â˘1. Secure Infrastructure â˘2.User Group Controls Government Performance â˘3. Budget Preparation Core Public Financials â˘4. Commitment Accounting Public Expenditure Management â˘5. Procurement â˘6. E- Procurement â˘7. Payment Management Government Performance â˘8. Audit Chart of Accounts Dashboards Alerts Procedure Workflow Integration Segregation of Duties ICT Platform â˘1. Secure Infrastructure â˘2.User Group Controls Government Performance â˘3. Budget Preparation Core Public Financials â˘4. Commitment Accounting Public Expenditure Management â˘5. Procurement â˘6. E- Procurement â˘7. Payment Management Government Performance â˘8. Audit â˘Data integrity â˘Encryption â˘IT security â˘User management â˘Budget & Commitment Controls â˘Planning â˘Historical data â˘E- Procurement front office â˘Secure payments â˘Audit trail
- 34. Version 7 section ⢠brief discussion IT Controls ICT Vulnerability Technique Database DataIntegrity Obfuscation Encryption Biometrics VPN SecurityPolicy SecurityAudit AuditTrail Transaction Audits DB Abstraction Network Sniffing User Identify IntegrationInterfaces Reports External Transparency Intrusion Intrusion Detection
- 35. Version 7 section ⢠brief discussion FreeBalance Public Financial Management Component Map Comprehensive and Extensible Product Suite for Government
- 36. Version 7 section ⢠brief discussion GPM BCM PFM GTM GRM PEM CSM Chart of Accounts Budgets& Commitments Segregation of duties Secure Payment Integration Reconciliation Workflow & Procedures Approvals Accrual Asset Management
- 37. Version 7 section ⢠brief discussion Governance Enablers Matrix Characteristics Capacity PoliticalWill Accounting Procedures Standards Efficiency Risk Management Compliance Decentralization Independence Informal Mechanisms Accessto Information Transparency Outreach Participation Legitimacy Institutions Executive Legislature Judiciary Internal & External Audit Enforcement Other Govât Oversight Public Service Civil Society & Citizens Businesses Election Commission Political Parties Donors
- 38. Version 7 section ⢠brief discussion ICT Platform â˘1. Secure Infrastructure â˘2.User Group Controls Government Performance â˘3. Budget Preparation Core Public Financials â˘4. Commitment Accounting Public Expenditure Management â˘5. Procurement â˘6. E- Procurement â˘7. Payment Management Government Performance â˘8. Audit Chart of Accounts Dashboards Alerts Procedure Workflow Integration Segregation of Duties ICT Platform â˘1. Secure Infrastructure â˘2.User Group Controls Government Performance â˘3. Budget Preparation Core Public Financials â˘4. Commitment Accounting Public Expenditure Management â˘5. Procurement â˘6. E- Procurement â˘7. Payment Management Government Performance â˘8. Audit â˘Data integrity â˘Encryption â˘IT security â˘User management â˘Budget & Commitment Controls â˘Planning â˘Historical data â˘E- Procurement front office â˘Secure payments â˘Audit trail Political WillCapacity Standards Compliance Accounting Procedures Transparency Civil Society Internal Audit External Audit Independence Enforcement
- 39. Version 7 section ⢠brief discussion PEFA to PFM Component Map Core Public Financials & Budget Controls Expenditure Management Receipts Management Treasury Management Civil Service Management Performance Management A. PFM-OUT-TURNS: Credibility of the budget Budget Controls Expenditure Controls & Forecasting Revenue Forecasting Cash and Liquidity Forecasting Wage Bill Forecasting Budget Planning Processes B. KEY CROSS- CUTTING ISSUES: Comprehensiveness and Transparency Budget Classifications Budget Transparency E-Procurement Revenue Transparency E-Recruitment, Wage & Expense Disclosure Results Portal C(i) Policy-Based Budgeting Talent Management Budget Planning Processes & Performance Management C(ii) Predictability and Control in Budget Execution Non-Salary Controls Expenditure Controls & Forecasting, Procurement Value for Money Taxpayer Obligations & Tax Collection Cash and Bank Controls Payroll Controls Audit trails & Computer Aided Audit Tools C(iii) Accounting, Recording and Reporting Timeliness and Completeness of Statements and Reports, Support for International Public Sector Standards Quality of Reports C(iv) External Scrutiny and Audit Audit trails & Computer Aided Audit Tools
- 40. Version 7 section ⢠brief discussion Governance Rating Gov Effective PFM Transparency improves enables results perception behaviour Impact of Public Financial Management Improvements on International Governance Ratings Openness, Effectiveness, Service Delivery, Growth, Anti-Corruption
- 41. Version 7 section ⢠brief discussion GRP Anti-Corruption Hospital Procurement Scenario Government Resource Planning Software Governance Toolset Governance Enablers Governance Signs Governance Indicators Governance Outcomes chart of accounts | segregation of duties |integration | workflow & procedures | alerts & dashboards ICT Platform 1. Secure Infrastructure Data Integrity Improved Health Outcomes ď§ Child Health CIESIN/YCELP ď§ Reduce Child Mortality MDG ď§ Immunization Rates WHO/UNICEF ď§ Reduce Maternal Mortality MDG ď§ Universal Access to Reproductive Health MDG Encryption IT Security 2.User Group Controls User management Government Performance Mgmt 3. Budget Planning Planning PEFA C3: Accounting, Recording, Reporting Historical data Core Public Financials 4.Commitment Accounting Budget & Commitment Controls Accounting Procedures PEFA C2: Predictability & Control in Budget Execution Public Expenditure Mgmt 5. Procurement 6. E-Procurement E-Procurement front office Transparency PEFA B: Transparency WGI Control of Corruption World Bank Doing Business IndexTI Corruption PerceptionCivil Society Procurement Graft incidents7. Payment Secure payments Increase in Foreign Direct Investment Government Performance Mgmt 8. Audit Audit trail Internal & External Audit PEFA C4: External Scrutiny & AuditIndependence Enforcement standards | capacity | political will | compliance
- 42. Version 7 section ⢠brief discussion Version 7 section + Public Finances - Transparency - Accountability = Corruption
- 43. Version 7 section ⢠brief discussion Version 7 sectionLessons Learned ⢠GRP Technology improves governance ⢠Hard to see success with good PFM processes without a GRP ⢠Significant improvements in governance requires institutional changes
- 44. Version 7 section ⢠brief discussion Agenda ⢠Story behind âFreeBalanceâ ⢠Lessons in: ICT-enabled good governance ⢠Lessons in: PFM reform sequencing ⢠Lessons in: FMIS delivery and sustainability ⢠Conclusion
- 45. Version 7 section ⢠brief discussion What Works in Technology-Enabled Public Financial Management? An On-Going Debate Technical Reforms Difficult Technical Reforms Easy Technical Reforms Effective Technical Reforms Ineffective Use PFM Best Practices Use Country Context Itâs not about technology Itâs all about technology Good Practices applied technology applied practice
- 46. Version 7 section ⢠brief discussion Governance Formula?
- 47. Version 7 section ⢠brief discussion Not âprescriptiveâ
- 48. Version 7 section ⢠brief discussion Evaluation Methods Evaluation Method Scope Back-Office Technology Front-Office Technology Public Expenditure and Financial Accountability (PEFA) Comprehensive PFM assessment No technology guidance although PEFA assessments attribute some achievements to the use of technology Commonwealth Public Financial Management Self-Assessment Toolkit (CPFM-SAT) Comprehensive PFM assessment A3: Use of IFMIS B2: Use of Debt Management software No technology guidance for publishing information The Chartered Institute of Public Finance & Accountancy (CIPFA) Whole Systems Approach Comprehensive PFM assessment O7: Financial management information systems Revenue Watch Institute Index Extractive Industries transparency Paris Declaration and Accra Agenda for Action Aid effectiveness Use of country systems for PFM and procurement does not specify use of technology International Budget Partnership Open Budget Index (OBI) Budget preparation and reporting transparency Internet publishing of budget documents gains higher rating for many categories Gartner Group Open Government Maturity Model Open government Provides open government technology insight Institute for Electronic Government e- Democracy Model E-Democracy Use of e-mail systems Use of web technologyAndersen & Henriksen E-Government Maturity E-Government Layne and Lee Framework of E-Government E-Government Horizontal and vertical integration within government World Bank World Governance Indicators Meta collection of 3rd party indicators No technology guidance Global Integrity Report Governance and anti- corruption
- 49. Version 7 section ⢠brief discussion Whatâs changed? 101011001110010101001010101
- 50. Version 7 section ⢠brief discussion Country PFM Context
- 51. Version 7 section ⢠brief discussion Government Performance Management Data from Government Operations Expenditures Revenue Budget formulation Budget execution Human Treasury Resources Data from Government Operations Government Performance Management PFM Domain
- 52. Version 7 section ⢠brief discussion Country Research Governance Valuation Solution Blueprint Implementation Project Governance Product Development Government Research & Engagement Customer Sustainability FreeBalance i3+qM Methodology Aligning Customer Needs with Product, Service and Sustainability Offering Steering Committees SWAT Teams
- 53. Version 7 section ⢠brief discussion Calculates? Technology Priorities PFM Priorities Country Conditions
- 54. Version 7 section ⢠brief discussion Anchor Technology Priorities PFM Priorities Country Conditions Benchmark Priority Gaps Sequencing
- 55. Version 7 section ⢠brief discussion Sequenced Technology Priorities PFM Priorities Country Conditions Benchmark Priority Gaps Sequencing capacity
- 56. Version 7 section ⢠brief discussion Version 7 sectionLessons Learned ⢠PFM reform sequencing as much a science as an art ⢠Holistic approaches that consider technology, capacity, lessons in peer countries and methodology increases success
- 57. Version 7 section ⢠brief discussion Agenda ⢠Story behind âFreeBalanceâ ⢠Lessons in: ICT-enabled good governance ⢠Lessons in: PFM reform sequencing ⢠Lessons in: FMIS delivery and sustainability ⢠Conclusion
- 58. Version 7 section ⢠brief discussion 58 Risk of Project Failure Higher in Government Includes ICT Project Risks + most ERP risks Complex legal reform Need for continuous reform Covers more âlines of businessâ than private sector enterprises Need to rationalize needs of politicians, public servants and civil society Government Resource Planning Includes all ICT Project Risks High customization required to achieve benefits Often requires business process re-engineering Highly complex project covers multiple organizational silos Projects often delivered late High maintenance costs, especially upgrades leads to high Total Cost of Ownership (TCO) EnterpriseResource Planning Many ICT projects fail to deliver on expectations High maintenance costs to keep âlights onâ Complex ICT projects have higher failure rates than modest projects Move to Cloud computing a reaction by customers against high ICT costs ICT Projects
- 59. Version 7 section ⢠brief discussion COTS dilemma MIDDLEWARE DEVELOPMENT ENVIRONMENT REUSABLE CODE CONFIGURATION APPLICATION NEEDS governance customization âenterpriseâ costs proprietary
- 60. Version 7 section ⢠brief discussion 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Failure Unsuccessful Success Reported Enterprise Resource Planning Success Rates Multiple Studies, Multiple Methods, All Industries 42% 34% 24% Successful Unsuccessful but not failure Failure Low, Average and High ratings from ERP studies indicating Failure, unsuccessful (including Failure) and Success Calculated Average ERP Success, Unsuccessful but not Failure and Failure
- 61. Version 7 section ⢠brief discussion 11 7 6 1 1 4 7 3 0 2 2 0 0 2 4 6 8 10 12 14 16 FreeBalance Oracle SAP Epicor Failure Problems Successful Failure = Abandoned or > 10 Years to Implement Problems = Reported issues, incomplete implementations, late Success = No exceptionally reported problems Government Resource Planning Success in Developing Countries National Government Level Implementations Tier1 ERP Tier1 ERP Tier2 ERP
- 62. Version 7 section ⢠brief discussion 0.00% 50.00% 100.00% 150.00% 200.00% 250.00% 300.00% 350.00% 400.00% 450.00% 500.00% ERP Price FreeBalance ERP 5 Year TCO compared to FreeBalance Government Quotations from 2006-2012
- 63. Version 7 section ⢠brief discussion 0% 10% 20% 30% 40% 50% 60% 1. Upgrade & Optimize 2. Adapt Processes 3. New Apps 4. Process Automate5. Process Decisions 6. Decisions in Apps 7. Other Barriers to Success Time Consuming Enterprise Software Barriers to Success & Time Consuming Tasks Information Week 2012 Enterprise Applications Survey 1. Changing,upgrading or optimizing existing applications 2. Changingor adapting processes as business requirements change 3. Implementing new applications 4. Automating or integrating business processes 5. Developing or improving decision-support capabilities for processes 6. Developing or improving decision-support capabilities within apps 7. Other
- 64. Version 7 section ⢠brief discussion âfeaturitisâ 6464
- 65. Version 7 section ⢠brief discussion Version 7 section ⢠Conflict between customized vs. generic solutions ⢠More vertical capabilities creates larger footprint ⢠Government focus reduces: â Customization â Technical footprint â Time to implementation Product Design and Sustainability
- 66. Version 7 section ⢠brief discussion Version 7 sectionHuman Capacity ⢠Adaptable help ⢠Single file translation ⢠Methodology ⢠CIPFA partnerships ⢠Evans partnership
- 67. Version 7 section ⢠brief discussion Version 7 section⢠Configuration options â Parameters â Business Rules â Workflow ⢠Progressive Activation ⢠New âCustom Domainâ capabilities FreeBalance Model
- 68. Version 7 section ⢠brief discussionFreeBalance AccountabilitySuite Country Specific Functionality (CFG) Configuration (CFCB) Chart of Accounts Builder (CFCD) Custom Domains (CFPR) Parameters (CFWF) Workflow FreeBalance Accountability Suite Configuration and Metadata Management
- 69. Version 7 section ⢠brief discussion Progressive Activation 6969 Modules Modernization Decentralization Financials Treasury Revenue Debt Budgeting Purchasing Payroll Assets Inventory HR MoF Line Ministries Regions & States Treasuries Devolution Commissions Govât Businesses Municipalities Cash-based Cash Management Modified Cash Budgetary Controls MTEF Aggregate Controls Modified Accrual Civil Service Reform Performance Mgmt Accrual
- 70. Version 7 section ⢠brief discussion Government Functions HibernateSpring TrinidadEclipse Government Applications Government Entities Framework Java EE Infrastructure FreeBalance Web Architecture
- 71. Version 7 section ⢠brief discussion First Generation âERP Eraâ to 2007 Strategic Inflection Point 2007- 2010 Second Generation âGRP Eraâ 2010+
- 72. Version 7 section ⢠brief discussion broken software model?
- 73. Version 7 section ⢠brief discussion 73 Product Management Sales & Marketing User Trainer Consultant Customer Support Product Development Product often designed with different customers in mind Product developers have no expertise in government financials Salespeople want to sell to every possible market. Consultants help customers to customize code. Government needs may not go into upgrades Consulting firms generate revenue from customization. Government is one of many âverticalsâ Typical Approach by Enterprise Software Vendors to the Government Market
- 74. Version 7 section ⢠brief discussion Product Management Customer Support Product Development Consultant User All problems & feature requests are tracked â management dashboard Vendor consultants bring experience to write specifications. Developers visit customers and are part of âSWATâ teams. Steering Committee sets product direction. Customers interact with Vendor staff and other customers on collaborative web application Customers visited at least once every year. Local in-country support pass on needs. Government Resource Planning and the Customer Centric Approach
- 75. Version 7 section ⢠brief discussion Version 7 sectionLessons Learned ⢠Software design matters: risk of failure & cost is proportional to distance ⢠Separate product development and implementation firms increases risks of failure ⢠African governments require vendor commitment and better project governance structures
- 76. Version 7 section ⢠brief discussion Agenda ⢠Story behind âFreeBalanceâ ⢠Lessons in: ICT-enabled good governance ⢠Lessons in: PFM reform sequencing ⢠Lessons in: FMIS delivery and sustainability ⢠Conclusion
- 77. Version 7 section ⢠brief discussion .943.286 low medium high very high Canada .908 Antigua .764 Mongolia .653 Liberia .329 Timor-Leste .495 | | | Selection of FreeBalance Customers, National Level GRP Implementations from low to very high Human Development Index
- 78. Version 7 section ⢠brief discussion Customer Experience Market Research & Events Participation Customer- Centric Product Governance FreeBalance Governance Framework FreeBalance Governance Valuation 1. Engage the PFM Community ⢠Similarity in similar circumstances ⢠Enhancement requests from governments ⢠Deep research in public financial management ⢠Engagement with larger PFM community at events ⢠Customers drive the FreeBalance product roadmap at the FreeBalance International Steering Committee ⢠Framework links Government Resource Planning (GRP) to positive governance outcomes ⢠Methodology provides PFM reform and GRP sequencing blueprints
- 79. Version 7 section ⢠brief discussion Government Functions HibernateSpring TrinidadEclipse Government Applications Government Entities Framework Java EE Infrastructure FreeBalance Accountability Suite 100% Web Technology open system runs on open source and commercial middleware reusable âbusiness objectsâ leveraged as part of the Service- Oriented Architecture no client/server or legacy code used multitier design separates presentation, business logic and data layers
- 80. Version 7 section ⢠brief discussion 8080 Economy Approximate starting point of current state and peace building Relative progress by 2010 Afghanistan 2001-02 Substantial Cambodia 1991-93 Intermediate Congo, Dem. Rep. 2001 Limited Kosovo 1999 Substantial Liberia 2003 Intermediate Sierra Leone 2002 Substantial Tajikistan 1997 Limited West Bank & Gaza 1993-2002 Intermediate
- 81. Version 7 section ⢠brief discussion Government Performance Budget Planning Budget Books Advanced Salary Management Treasury Management Transparency Portal Performance Management Modern- ization Accrual Accounting Advanced Chart of Accounts De- centralization Fixed Assets Human Resources Procurement 2. Possible to Leapfrog Example FreeBalance Accountability Suite Implementations
- 82. Version 7 section ⢠brief discussion
- 83. Version 7 section ⢠brief discussion A. PFM-OUT-TURNS: Credibility of the budget B. KEY CROSS-CUTTING ISSUES: Comprehensiveness and Transparency C(i) Policy-Based Budgeting C(ii) Predictability and Control in Budget Execution C(iii) Accounting, Recording and Reporting C(iv) External Scrutiny and Audit FB Public Public PEFA Public PEFA PEFA Avg HDI Avg HDI Category FreeBalance Customers 2.47 0.482 Low *Countries do not use FreeBalance 2.35 0.569 Medium 3. GRP Can Improve Assessments Only the Most Recent Public PEFA Assessment
- 84. Version 7 section ⢠brief discussion 4. Implementation Commitment
- 85. Version 7 section ⢠brief discussion Product Management Customer Support Product Development Consultant User 5. Success Requires Vendor Implementation & Long- Term Support Commitment
- 86. Version 7 section ⢠brief discussion Global PFM Provider Canadian Company GRP Leader 100% Government Focus ISO- 9001/2008 Covers Budget Cycle Modern Web Technology High Success Rate More: www.freebalance.com/blog