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Georgia ipsas strategy for ipsas implementation

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Strategy For IPSAS Implementation Nino Tchelishvili Deputy Head of the Treasury Service Washington DC 2010
Summary of presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Strategy For IPSAS Implementation ,[object Object],[object Object]
The context – Georgia ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Specific issues ,[object Object],[object Object],[object Object],[object Object]
Issue - LEPLs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Issue - accounting base ,[object Object],[object Object],[object Object],[object Object],[object Object]
Constraints ,[object Object],[object Object],[object Object],[object Object]
Overview of six phase implementation strategy Phase Action Target 1 Initiation Strategy agreed; Georgian Public Sector Accounting Standards Board formed; translation IPSAS initiated 2010 2 Pilot Pilot financial statements under modified cash basis IPSAS 2012 3 Modified Cash IPSAS Gov’t consolidated financial statements (excluding GBEs) under modified cash IPSAS ( cash IPSAS + additional information) 2015 4 Some accrual Simple accrual information provided under modified cash IPSAS Part II (GBEs not consolidated) 2017 5 Accrual IPSAS Financial statements in full compliance accrual IPSAS 2020 6 Ongoing Programme for ongoing adoption of new IPSAS Ongoing
Actions to implement Phase1 through 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Identifying the data sources
Government entity – IPSAS vs GFS/SNA definition The Public Sector Government Business Enterprises Central Government Sub-national Governments LEPLs LEPLs The General Government Sector (GFS/SNA) Central Gov’t IPSAS Entity Sub-national IPSAS entities
IPSAS Consolidation Requirements Phases 1 - 4 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Georgia IPSAS Reporting Entity – Phases 1 through 4 Central Government All Ministries of Central Gov’t LEPLs (except those which are GBEs or not controlled by Gov’t) LEPLs which are actually GBEs LEPLs not controlled by Central Gov’t Central gov’t entity to be consolidated
Why GBEs are not consolidated in Phases 1 - 4 ,[object Object],[object Object],[object Object]
LEPLs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
LEPL or GBE decision tree
Basis of accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IPSAS Modified Cash Basis – Georgia application ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
P rocedure for audit and publication Published on web and as printed report available for the general public IPSAS compliant Financial Statements prepared by Treasury Submitted to Chamber of Control for audit Submitted to legislature with audit report
Phase 4 – Initial accrual IPSAS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Phase 5 – Full accrual IPSAS ,[object Object],[object Object],[object Object],[object Object]
Phase 6 - ongoing compliance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Present Status ,[object Object],[object Object],[object Object]
Present Status ,[object Object],[object Object],[object Object]
Conclusions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Georgia ipsas strategy for ipsas implementation

  • 1. Strategy For IPSAS Implementation Nino Tchelishvili Deputy Head of the Treasury Service Washington DC 2010
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9. Overview of six phase implementation strategy Phase Action Target 1 Initiation Strategy agreed; Georgian Public Sector Accounting Standards Board formed; translation IPSAS initiated 2010 2 Pilot Pilot financial statements under modified cash basis IPSAS 2012 3 Modified Cash IPSAS Gov’t consolidated financial statements (excluding GBEs) under modified cash IPSAS ( cash IPSAS + additional information) 2015 4 Some accrual Simple accrual information provided under modified cash IPSAS Part II (GBEs not consolidated) 2017 5 Accrual IPSAS Financial statements in full compliance accrual IPSAS 2020 6 Ongoing Programme for ongoing adoption of new IPSAS Ongoing
  • 10.
  • 12. Government entity – IPSAS vs GFS/SNA definition The Public Sector Government Business Enterprises Central Government Sub-national Governments LEPLs LEPLs The General Government Sector (GFS/SNA) Central Gov’t IPSAS Entity Sub-national IPSAS entities
  • 13.
  • 14. Georgia IPSAS Reporting Entity – Phases 1 through 4 Central Government All Ministries of Central Gov’t LEPLs (except those which are GBEs or not controlled by Gov’t) LEPLs which are actually GBEs LEPLs not controlled by Central Gov’t Central gov’t entity to be consolidated
  • 15.
  • 16.
  • 17. LEPL or GBE decision tree
  • 18.
  • 19.
  • 20. P rocedure for audit and publication Published on web and as printed report available for the general public IPSAS compliant Financial Statements prepared by Treasury Submitted to Chamber of Control for audit Submitted to legislature with audit report
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.