Budgeting and public expenditures

6th annual OECD public sector accruals symposium

 

The 6th Annual OECD Public Sector Accruals Symposium took place at the Paris headquarters on 6-7 March 2006. The meeting was chaired by Ian Mackintosh (Accounting Standards Board, United Kingdom). More than 140 delegates from 38 different countries attended the meeting.

Documentation:

PowerPoint Presentations:

Conceptual Frameworks

  • Mr. Kevin SIMPKINS, former Deputy Controller and Auditor-General of New Zealand and currently Principal, Kevin Simpkins Advisory Services Ltd.
  • Mrs. Wendolyn COMES, Executive Director, Federal Accounting Standards Advisory Board (FASAB)

Report by International Accounting Standards Board (IASB)

  • Ms. Elizabeth HICKEY, Director of Technical Activities, IASB

Report by International Public Sector Accounting Standards Board (IPSASB)

  • Mr. Philippe ADHÉMAR, Chairman, IPSASB

Achieving the Benefits of Accruals in a Cash Environment

Panel Discussion on Implementing Accruals I – “the move to accruals”

  • Mr. Jonas FALLOV, Head of Division, Agency for Government Management, Denmark

Panel Discussion on Implementing Accruals I – “assurance”

  • Mr. Robert REID, Deputy Assistant Secretary - Accounting Policy, Department of the Treasury, United States
  • M. Alain CAUMEIL, Chef du bureau - contrôle interne comptable, Ministère de l'Economie, des Finances et de l'Industrie, France

Accounting for Public-Private Partnerships (PPPs)

  • M. Philippe HUBERT, Director, Veolia Environnement, France
  • Mr. Morten BALTZERSEN, Director-General of the Budget, Ministry of Finance, Norway

Panel Discussion on Implementing Accruals II – “the use of accruals”

  • Mr. Jon MAGNUSSON, Head of Department, Ministry of Finance, Iceland
  • Mr. Bill MATTHEWS, Senior Director, Treasury Board of Canada

Panel Discussion on Implementing Accruals II – “integrating accruals and  performance information”

  • Mr. Peter GIBSON, Assistant Secretary - Accounting Policy, Department of Finance and Administration, Australia
  • Mr. Ian CARRUTHERS, Director, Government Reporting, HM Treasury, United Kingdom

Report by International Task Force on Harmonization of Public Sector Accounting (ITFHPSA)

  • Ms. Lucie LALIBERTÉ, Senior Advisor, Statistics Department, International Monetary Fund

IMF Government Finance Statistics Manual

  • Mr. Keith DUBLIN, Chief, Government Finance Division, Statistics Department, International Monetary Fund