Useful United Kingdom Government (Treasury) websites provided by Sir Andrew Likierman in response to a a question at the Task Force-Finance and Budget Network meeting, August 2006. They cover: guidance to government departments on accrual accounting, the UK Government's Accounting Manual, information about (whole of Government) consolidated accounts, and accrual budgeting.
The aim of the Project Planning/Lessons Learned Questionnaire is to provide System-wide organizations a broad, comprehensive scope of functional project areas important to a successful IPSAS implementation. IPSAS implementers may find it useful to consider, monitor and evaluate these throughout their IPSAS implementations and not only during the traditional close-out phase of their project. It is envisaged that the template could be used by System-wide organizations in its entirety or as a reference point for internal project planning and/or project review purposes. An ERP component is included in the template given the high inter dependency between accounting and ERP systems in the successful adoption of IPSAS.
The National Audit Office (NAO) of the United Kingdom has produced this IPSAS Compliance Guide in order to support IPSAS Adoption by the United Nations World Food Programme. (The WFP is audited by the NAO)
Deloitte (2004) Mastering the Transformation New Public Management Accrual Accounting and Budgeting: Guidance booklet on change management for public sector adoption of accrual accounting and budgeting.
The International Consortium on Governmental Financial Management (2004) Public Fund Digest Volume IV, No. 1, 2004: This volume contains several useful articles including Hassan Ouda's article 'Basic Requirements Model For Successful Implementation Of Accrual Accounting In The Public Sector.'
Fédération des Experts Comptables Européens (2003) The Adoption of Accrual Accounting and Budgeting by Governments (Central, Federal, Regional And Local): Includes key factors for successful adoption of accrual accounting.
The Association of Chartered Certified Accountants is an International Accountancy Body. This website provides information about public accounting issues and includes access to the ACCA's International Public Sector Bulletin. Recent Bulletin articles cover guidance on ERP procurement, financial management reforms in developing countries, and assessment of French-based systems of budgeting and accounting.
This website links to the Public Fund Digest series of journals. These online journals share experiences of and research on public sector organizations financial management improvements, with a strong focus on adopting accrual accounting. Recent articles include information on lessons learnt in adopting accrual accounting, workplan for transition to accrual accounting, impact on financial reports of applying IPSAS, deficiencies of cash accounting, accrual budgeting issues, and guidelines for implementation of new ERP systems.