Regional Seminar on The Role of Training in Support of Public Accounting Reform
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1 Regional Seminar on The Role of Training in Support of Public Accounting Reform 3-5 July 2011 Dead Sea, Hashemite Kingdom of Jordan Brief Summary The Public Finance Training Center of the Ministry of Finance of Jordan, in collaboration with the Institut des Finances Basil Fuleihan, ADETEF-the Agency for International Cooperation of the French Ministries of Economy and Finance and USAID, under the flagship of the GIFT-MENA network (Governance Institutes Forum for Training in the Middle East and North Africa), have organized a regional seminar on The Role of Training in Support of Public Accounting Reform from July 3 to July 5, 2011, in the Dead Sea region, Jordan. The overall objective of the seminar was to enable participants to exchange and learn more about their experiences in reforming their public accounting frameworks. Presentations tackled best practices in government accounting as well as specific country experiences and strategies put in place at various ministries of Finance in MENA countries, with a specific focus on capacity building and the role of training in facilitating reform implementation. Objectives The objectives of the seminar were to: 1. Promote the exchange of expertise among participants in the area of Public Accounting Reform; 2. Discuss the role of training in support of Public Accounting Reform; 3. Debate of the best methodology to put together and implement certified training programs on Public Accounting in the MENA region. Target Audience The seminar brought together 60 experts from 14 MENA countries, mainly high-level officials concerned with public accounting and internal audit reform, heads and senior training managers of schools and institutes servicing the public sector, as well as representatives of regional and international organizations and of the private sector. Session 1: Modern trends in public accounting The session shed light on modern trends and good practices in the area of public accounting reform. Mr. Mustafa Al Barary, Chairman of the Audit Bureau of Jordan stressed on the role of internal control in sound public financial management systems. He introduced effective internal audit as a central tool of successful fiscal reform that helps control expenditure and prevents misusing allocated funds. In addition, it provides data for sound administrative, financial and technical decisions. Mr. Al Barary insisted on the importance of political will and legislation reform to accompany the introduction of an internal audit function at Government level. Dr. Jamal Tarayra, representing the Arab Society of Certified Accountants, explained the role of the audit committee as an important communication link between external and internal auditors in monitoring and managing business risks.
2 Dr. Ezzedine Kanakriyeh, Secretary General of the Ministry of Finance of Jordan presented the experience of the Hashemite Kingdom in implementing a comprehensive Public Finance Management reform agenda including the modernization of tax procedures, a new fiscal policy, the set-up of a Treasury Single Account, the introduction of a wide Government Finance Management Information System (GFMIS), the strengthening of the internal financial control and the design of a Public Accounting Program. Dr. Jesse Hughes, Professor Emeritus of Accounting at the Old Dominion University USA, presented the latest trends in the area of public accounting, with a central focus on IPSAS. According to Dr. Hughes, the IPSAS provide the base for better informed policy choices and decision-making, while allowing accurate reporting on assets and liabilities. He also proposed a sequenced framework for public accounting reform consisting of 4 steps: 1. Establish a TSA 2. Develop good information systems 3. Move first towards cash accrual accounting and reporting (for 2-3 years) then to accrual accounting 4. Move to accrual reporting standards (after 8-10 years). Dr. Hughes also underlined the high capacities and heavy training efforts required to successfully implement public accounting reform. He highlighted the need to build the capacities of financial managers and establish a centralized harmonization unit to coordinate efforts among internal and external auditors. Session 2: International and regional best practices The session provided an overview of a number of financial management reform practices and public accounting applications around the world as well as of private sector experience in financial and accounting systems reform. Mr. Frank Mordacq, Financial controller and accountant to the Ministry of Finance of France, exposed the French experience in modernizing its public accounting system. The reform put in place resulted in: a renewed budget nomenclature that increased transparency; a result-oriented budget that helped increase efficiency; and a more active role of Parliament in financial oversight. Mr. Mordacq presented a three-dimensional accounting system (cf. graph). The main results of the reform were: 1. A renewed vision of the State accounting and financial situation; 2. A better knowledge of assets and stocks; 3. A support tool for better management, especially for program managers in charge of real estate support functions 4. A better knowledge of liabilities and potential charges that enables to cater for the sustainability of public finances. Budget and Financial Accounts (cashbased accounting) Mr. Mohamed Nechouani, Head of legal studies and general regulations at the Ministry of Economy and Finance of Morocco explained how the Ministry conducted its public accounting reform, starting by revising the Law on Public Accounting, followed by the introduction of a 23 international public accounting standards and the design of a GFMIS. These steps have helped the Ministry increase the accuracy of information made available and enhance the decision-making process. LOLF Budget Accounts (cash-based accounting) Financial Accounts (accrual accounting)* Cost accounting system (Annual Performance Report)
3 Mr. Hani Abu Hejleh, from the Arab Society for Certified Accountants, presented the case of a private sector organization, the Arab Society of Certified Accountants, in adapting best international practices to modernize the internal audit function. He explained how the establishment of effective audit committees could help preserve the independence of the internal audit function and ensure appropriate and timely action is taken on audit findings. Session 3: Capacity-building and training role in public accounting reform The session looked at the effect of capacity-building in support of public financial reform and public accounting from both a donor's and a recipient's perspective. Dr. Ruba Jaradat, Program Officer at USAID referred to USAID support to various PFM reforms projects, particulary the "Jordan Fiscal Reform project", to identify a set of key lessons learnt regarding donors' support to capacity building for fiscal reform: 1. Donors need serious partners 2. Donor's objectives must support counterparts reform agendas 3. Local training centers help institutionalize the training culture within one country 4. Decentralized training facilities build a culture of continual learning 5. Legal reform, technical assistance and system modernization must complement capacity building. Mr. Ludovic Moriniere, Business Development Director and Operations Deputy Director at ADETEF exposed the experience of ADETEF in providing support to capacity-building in PFM in four (4) countries: Lebanon, Morocco, Jordan and Serbia. He presented the weaknesses and challenges in each situation and identified the most challenging risk factors encountered: lack of sustainability, lack of continuity, limited capacity of absorption and a lack of coordination among the donors' community. The lesson learnt for donors remained that a set of key factors is critical for success and includes: Commitment, trust, time and humility. Mr. Harald Plamper, GIZ expert, presented the "Management of Public Expenditures" project implemented at the Ministry of Finance of Jordan ( ). The support provided by the GIZ focus on: 1. Improving the implementation of results-oriented budgets, internal audit, cash management and pension 2. Creating task forces composed of external experts and local staff 3. Adapting best practices to the local context, in an effort to create a "Made in Jordan" approach 4. Assisting the Ministry of Finance training center 5. Mobilizing other donors (such as the AECID) on fiscal decentralization. Mr. Plamper insisted on the fact that capacity-building is not only about training but also includes the recruitment and retention of qualified staff as well as having the right equipment. Ms. Rana Darkoub, Principal Tax Auditor at the Ministry of Finance of Lebanon and Ms. Jinane Doueihy, Senior Training Officer at the Institut des Finances Basil Fuleihan of Lebanon, presented Lebanon's current reform agenda in PFM, with a particular focus on reform plans in public accounting, and the capacitybuilding initiatives that have been accompanying PFM reforms. The presentation highlighted lessons learnt from 15 years of capacity-building programs in PFM in Lebanon and the MENA region as well as challenges ahead such as: 1. The need to modernize civil service recruitment 2. The need to design a job competencies framework 3. The need to assess the impact of training and link it to performance indicators 4. The need to update available training material and curriculum 5. The need to disseminate training resources electronically 6. The need to recruit highly qualified trainers.
4 Session 4: Regional and international practices applied in developing specialized professional programs Presentations focused on international and regional practices that are used in designing certification programs according to the highest standards. Ms. Hind Ameen, Training Manager at the Arab Planning Institute (API) presented the training policy of API in rendering services to all Arab countries. Her intervention focused on the engineering of certified training programs: their design and development, the content, the delivery process, the methodology, etc. Mr. Alan Edwards, International Director at CIPFA laid emphasis on the critical importance of certification programs in ensuring the professionalization of civil servants and the provision of sustainable qualified training. He exposed CIPFA's experience in assisting countries develop customized programs in PFM in general and public accounting in particular: The PFM Environment in "Country". According to Mr. Edwards, such certification programs improve the decision-making process and allow for a more effective targeting of resources and a more efficient use of resources. Short course training and IFMIS Systems and processes Collaboration with local PAO, MoF and Training Institutes Norms Behaviour PFM and professional training CIPFA + local tailoring = Sustainable PFM professionalization
5 Session 5: The Public Accounting Program (PAP) of the Ministry of Finance of Jordan The session consisted of a presentation of the PAP, followed by working groups that debated the most appropriate ways to develop the PAP into a certificate-based program. The PAP is a specialized training program that aims at building the capacities of public accountants in Jordan as well as of all staff working in public finance and accounting offices. The program seeks to establish a community of highly qualified financial leaders in charge of implementing planned financial management reforms. Following the presentation by Mr. Hazem Khasawneh, Director of the Training Center, of the PAP's objectives, topics, and target audience, participants were divided into four groups and asked to present their recommendations on how to improve the program at hand. The objective of the working groups was to present recommendations on ways to develop the PAP in accordance with modern trends in public accounting reforms and best international practices and turn it into a test-based certification designed to equip public finance officers at a State level (Ministry of Finance and other line ministries) with the basic skills and competencies to conduct their work efficiently. Recommendations for improving the PAP: Develop a clear set of criteria for the selection of participants / trainees; Divide the program into different levels of specialization (beginner, intermediate, advanced); Define specific learning objectives for each training module and restructure the program around the main aspects of public accounting; Review the length and duration of the program; Review the content of the program and add topics such as ethics and integrity and the use of Information Systems; Design an examination/evaluation mechanism; Design a transparent and competitive recruitment procedure for the selection of trainers; Work towards amending the legislation to link the PAP training to a professional career path development; On the medium term, bring in a certification credential to the PAP or develop an international certificate.
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