Public Sector Enterprises (Combined Use of IPSAS and IFRS) Marcia Maurer August 2, 2013

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1 Public Sector Enterprises (Combined Use of IPSAS and IFRS) Marcia Maurer August 2, 2013

2 PFM in Guatemala Changes in public expectations and pressures triggered the beginning of PFM reform in Guatemala. Guatemala used a basics first approach including implementing budget reforms and SIAF (information system). IPSAS implementation is part of the overall PFM reforms of improvement in accounting and financial reporting areas.

3 Current IPSAS Status Standard Completed Work Outstanding Issues Fully Implemented 1 Statement of Changes in Net Assets has been developed Revision of Notes to the Financial Statements for income statement accounts Automation of Statement of Changes in Net Assets No 2 Cash Flow Statement has been developed Automation of Statement No 9 Analysis of standard Full accrual of revenue No 17 Property policy revised Review of property policy and implementation through amended government agreement Development of other policies Implement depreciation Complete list of assets No Cash Basis Evaluation of additional tasks needed to implement standard Steering Committee needs to make recommendation No

4 Cash Flow Statement A Cash Flow statement for 2011 was developed and presented to the Steering Committee in April A workshop to review cash flow procedures was held in May 2012 Automation of cash flow statement began in June However, automation has been delayed due to the implementation of Results Based Budgeting and was restarted in May Due to workload issues there was no cash flow statement in the 2012 financial statement package.

5 Ejemplo de Estado de Flujo de Efectivo

6 Statement of Changes in Net Assets/Equity A Statement of Changes in Net Assets/Equity for 2011 was developed in September Automation of cash flow statement began in June However, automation has been delayed due to the implementation of Results Based Budgeting and will be restarted in July Due to workload issues there was no Statement of Changes in Net Assets/Equity in the 2012 financial statement package.

7 Ejemplo del Estado de Cambios

8 Comparative Financial Statements Income Statement is currently presented on a comparative basis but the Balance Sheet is not. The comparative income statement is prepared manually. Have developed conceptual definitions and done most of the development on automated comparative statements. The statements will include cross- reference numbers for notes to the financial statements.

9

10 Scrubbing of Accounts The Controller-General s Office issued findings about the accuracy of the accounts in the financial statements. Many accounts include incorrect amounts, often from many years ago. The goal is to develop specific policies to resolve each account and then start developing an IT tool that will allow the various ministries to correct the accounts.

11 Ejemplo Depuración de Cuentas

12 Notes to Financial Statements Began work on updated notes to the financial statements in September Notes organized into three main areas: Preparation Criteria for Financial Statement Main Accounting Policies Notes for significant figures in the balance sheet and income statements. Comparative information included for each note. Updated supporting information so it only includes significant amounts.

13 Ejemplo Notas a los Estados Financieros

14 Development of Fixed Asset Policy IPSAS 17 commission began in April 2012 by developing a work plan. Lots of discussion on the legal form the new fixed asset policy should take. Policy has been drafted, verified and is awaiting final approval. IPSAS 17 commission will begin meeting again to develop other policies.

15 Original Road Map BORRADOR DE RUTA GUIA PARA LA IMPLEMENTACIÓN DE LAS NORMAS INTERNACIONALES DE CONTABILIDAD PARA EL SECTOR PÚBLICO (IPSAS por sus siglas en inglés) EN GUATEMALA Fecha de Inicio Fecha de Finalización Responsables PARTE A: GOBIERNO CENTRAL I. Incluir los requerimientos de IPSAS en el Gobierno Central por el Organismo Ejecutivo. 9/1/ /31/2010 Chavac II. Programar capacitación sobre IPSAS para el Gobierno Central 10/1/ /31/2010 Chavac III. ADOPCIÓN DE IPSAS SOBRE REPORTE DE CAJA EFECTIVO EL 1 DE ENERO DE Implementar la Parte 1 y preparar Estados de Efectivo Recibido y Pagado al 31 de Diciembre. 9/1/2010 4/30/2011 Chavac IV. Preparar un Estado Comparativo de Montos Presupuestados vs. Montos Reales (Ejecutados) para cada una de las entidades presupuestarias de conformidad a IPSAS 24 y conciliar con el Estado de Efectivo Recibido y Pagado al 31 de Diciembre. 9/1/2010 4/30/2011 Chavac V. Preparar los Listados de Activos y Pasivos de acuerdo a los lineamientos en la Parte 2 de los reportes de caja IPSAS, al 31 de Diciembre para cada rubro identificado abajo. 9/1/ /31/2013 Chavac

16 Problems with Original Road Map It assumed Guatemala would implement cash basis IPSAS first, then accrual basis. It did not include all the implementation steps needed for each standard. The dates assumed an immediate start to implementing IPSAS. There was not sufficient staggering of dates. Each standard was assigned to an individual.

17 Key Changes on Revised Road Map Road map has been reorganized to show tasks needed to implement each IPSAS standard Implementation dates are subject to the availability of necessary staff and IT. Implementation dates for standards have been prioritized to reflect areas where current practices need to be updated sooner.

18 Important recommendations for IPSAS implementation: The adoption process is a gradual process and takes a long-term effort. Higher authorities and technical staff should be highly committed to the implementation of international standards as this is a change process. Technical staff should be trained on IPSAS standards.

19 Any questions?

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