Ministry of Finance and Treasury of Bosnia and Herzegovina

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Presentation transcript:

Ministry of Finance and Treasury of Bosnia and Herzegovina Treasury Community of Practice (TCOP) Thematic Group Workshop: “Public Sector Accounting and Reporting Reforms“ 3 – 5 October 2016 Minsk, Belarus Ministry of Finance and Treasury of Bosnia and Herzegovina Sehija Mujkanović Treasury Operations Sector Ministry of Finance and Treasury

Background Law on Accounting and Auditing in Bosnia and Herzegovina (2004) Commission on Accounting and Auditing Matters in B&H Law on Institutional Finance in Bosnia and Herzegovina Ordinance on Accounting and Accounting Policies and Procedures for Budget Users in the Institutions of Bosnia and Herzegovina

Approach to the implementation of public sector accounting standards – BiH Institutions Preparation of the Strategy for the Improvement of Public Financial Management in the Institutions of Bosnia and Herzegovina Public Financial Management priorities in the institutions of BiH: Fiscal framework Revenue mobilisation Planning and Drafting BiH Institutions Budget Budget execution Internal vontrol External audit

Progress Achieved Action plan for the preparation of the Strategy for the Improvement of Public Financial Management in the Institutions of Bosnia and Herzegovina Working Group for the preparation of the Strategy for the Improvement of Public Financial Management in the Institutions of Bosnia and Herzegovina for 2017–2020 Deadline for the preparation of the Strategy for the Improvement of Public Financial Management in the Institutions of Bosnia and Herzegovina is December 2016 Proposal for a part of the measures for the improvement of Public Financial Management: Accounting and Reporting – “Prepare and implement standards which comply with IPSAS standards”

Issues and challenges Determining priorities which refer to the improvement of Public Financial Management at all government levels in Bosnia and Herzegovina Consolidated priorities will represent the content of the Strategy for the Improvement of Public Financial Management in all the Institutions of Bosnia and Herzegovina Consolidated priorities will be prepared with the support of the IMF's Fiscal Affairs Department

Dealing with challenges Coordination, consolidation and reporting on fiscal data Establishing the capacity for consolidation tasks Analysis of the differences between various consolidation methodologies Preparation of the agreement on information exchange for consolidation purposes