GTZ Report on Accrual Accounting Status Quo - LGCDP
GTZ Report on Accrual Accounting Status Quo - LGCDP
GTZ Report on Accrual Accounting Status Quo - LGCDP
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How to implement <strong>Accrual</strong> <strong>Accounting</strong> 28<br />
community, d<strong>on</strong>or organizati<strong>on</strong>s etc.<br />
Part of broad reform<br />
• <strong>Accrual</strong> accounting implementati<strong>on</strong> should be understood as part of a broad based public finance reform since it will affect municipal and nati<strong>on</strong>al<br />
budgeting, reporting and auditing procedures in the l<strong>on</strong>g term as well. Moreover accrual accounting implementati<strong>on</strong> should be interlinked to other<br />
municipal finance reforms (own resource mobilizati<strong>on</strong>, revenue management, expenditure management etc.). In this c<strong>on</strong>text <strong>on</strong>e has to revise<br />
feasible ways to integrate reform efforts e.g. in training.<br />
Chartered Accountants,<br />
the municipalities and<br />
mayors<br />
Who is supporting<br />
Udle (MLD-<str<strong>on</strong>g>GTZ</str<strong>on</strong>g>), all<br />
municipalities<br />
4.2. Development of a macro and micro implementati<strong>on</strong> plan<br />
An accrual accounting implementati<strong>on</strong> strategy for Nepalese municipalities has to fit all municipalities by taking into account their needs, different starting points. (please see Table<br />
1, p. 18). The approach should neither slow down the, in terms of accrual accounting, advanced municipalities, nor should it overburden those municipalities which are at the very<br />
beginning of accrual accounting implementati<strong>on</strong>. However, all municipalities should be provided with the same user friendly, integrated, modular, network based accrual<br />
accounting software which is easily adjustable to the needs and status of the municipalities. Of major strategically importance is the post implementati<strong>on</strong> support since this is a<br />
very crucial phase as drawn as a less<strong>on</strong> learnt from past udle experiences. The following overview is a proposal for a macro as well as micro level implementati<strong>on</strong> plan including<br />
important milest<strong>on</strong>es. The different comp<strong>on</strong>ents have been explained in the previous chapters.