PNADK595 - 副本

PNADK595 - 副本 - INTEGRATED

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INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEMS A PRACTICAL GUIDE ACKNOWLEDGEMENTS I The authors’ views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government.
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ACKNOWLEDGEMENTS This paper was prepared by Edwin Rodin-Brown for the Fiscal Reform and Economic Governance project, a Task Order under the SEGIR Macro II IQC funded by USAID’s Bureau of Economic Growth, Agriculture and Trade. The project would like to thank Judith Payne, Bernard Mazer, Bob Otto, Ali Rammal and Jim Elliott for their invaluable comments and suggestions. Steve Rozner and Mark Gallagher made final edits and formatting to the paper.
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TABLE OF CONTENTS ACKNOWLEDGEMENTS. ............................................................................................................................... II TABLE OF CONTENTS. ................................................................................................................................. III LIST OF TABLES AND FIGURES . ................................................................................................................. V ABBREVIATIONS . ......................................................................................................................................... VII EXECUTIVE SUMMARY. .............................................................................................................................. IX INTRODUCTION. ............................................................................................................................................... 1 PART 1: UNDERSTANDING IFMIS . ............................................................................................................... 2 IFMIS: WHAT IT IS . ............................................................................................................................................ 2 IFMIS: WHAT IT DOES. ........................................................................................................................................ 2 BASIC COMPONENTS OF A GOVERNMENT IFMIS. ................................................................................................ 5 A COMMERICAL SOLUTION, WITH GOVERNMENT CHARACTERISTICS. .................................................................. 6 A PANDORA’S BOX . ............................................................................................................................................ 7 Legal Framework. .......................................................................................................................................... 8 Business Process Re-engineering . ................................................................................................................. 8 The Chart of Accounts . .................................................................................................................................. 9 Change Management. .................................................................................................................................. 10 CENTRALIZED TREASURY MANAGEMENT: THE TREASURY SINGLE ACCOUNT . .................................................. 10 “OFF-THE-SHELF” OR BUILD-YOUR-OWN?. ....................................................................................................... 13 A PHASED APPROACH TO IFMIS IMPLEMENTATION . ......................................................................................... 14 PART 2: COUNTRY CASES. ........................................................................................................................... 16 SLOVAK REPUBLIC . .......................................................................................................................................... 16 KOSOVO. ........................................................................................................................................................... 18 KAZAKHSTAN . .................................................................................................................................................. 20 UGANDA. .......................................................................................................................................................... 20 IRAQ . ................................................................................................................................................................ 21 VIETNAM . ......................................................................................................................................................... 22 PART 3: BEST PRACTICES. ........................................................................................................................... 23 STEP 1 – THE NEEDS ASSESSMENT. ................................................................................................................... 23 Change management . .................................................................................................................................. 24 Capacity building and training. ................................................................................................................... 24 Legacy Systems and data migration . ........................................................................................................... 25 STEP 2 – CREATE A ROADMAP. .......................................................................................................................... 25 STEP 3 – THE MODIFIED TENDER APPROACH . .................................................................................................... 26 STEP 4 – IMPLEMENTATION. .............................................................................................................................. 26 Implementation team . .................................................................................................................................. 27 Steering Committee. ..................................................................................................................................... 28 Start small, think big. ................................................................................................................................... 28 Testing the system. ....................................................................................................................................... 28 CONCLUDING REMARKS. ................................................................................................................................... 29 REFERENCES AND FURTHER READING . ................................................................................................ 30 ANNEX 1: CHECK LIST. ................................................................................................................................. 31 TABLE OF CONTENTS III
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LIST OF TABLES AND FIGURES Tables Table 1. Basic checklist for IFMIS implementation. ............................................................................ 31 Figures Figure 1. IFMIS and the public financial management cycle. ................................................................ 3 Figure 2. Components of a typical IFMIS. ............................................................................................. 5 Figure 3. State budget execution process with TSA. ............................................................................ 12 Figure 4. Example of system architecture – Slovak Republic. ............................................................. 17 Boxes Box 1. Double-entry bookkeeping and modern financial management . ................................................ 4 Box 2. IFMIS and cash vs. accrual accounting . ..................................................................................... 9 Box 3. Centralized treasury management in the commercial world. .................................................... 10 Box 4. An indication of total cost. ........................................................................................................ 21 Box 5. The ideal IFMIS assessment team . ........................................................................................... 24 LIST OF TABLES AND FIGURES V
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ABBREVIATIONS ADB Asian Development Bank ADB African Development Bank BPR Business process re-engineering CIDA Canadian International Development Agency CoA Chart of Accounts COFOG UN Classification of the Functions of Government COTS Commercial Off-the-Shelf software packages ERP Enterprise Resource Planning systems EU European Union GFS Government Finance Statistics IAS International Accounting Standards IFMIS Integrated Financial Management Information Systems IFRS International Financial Reporting Standards IMF International Monetary Fund IPSAS International Public Sector Accounting Standards
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This note was uploaded on 03/07/2012 for the course ECON 3014 taught by Professor Michaelshaw during the Spring '11 term at HKU.

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PNADK595 - 副本 - INTEGRATED

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