GTZ Report on Accrual Accounting Status Quo - LGCDP

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Annex 31 Annex 2 Macro level implementation plan (see p.25) udle central monitoring & back up support (see p.25) Learning Impact Evaluation & Post implementation support Piloting & Implementation Legal Framework Regional Monitoring by Coordinators Training & Education Chart of accounts, Guidelines and Manuals Software Development Communication & Political Commitment Annex 3 udle monitoring (see p 25) Regional Coordinator UDTC Regional Learning Center Municipalities
References 32 06. References ADB (2002). Diagnostic Study of Accounting and Auditing Practices in Selected Developing Member Countries. Link: http://www.adb.org/Documents/Books/Diagnostic_Study_Accounting_Auditing/Selected_DMCs/default.asp#c ontents (Last Review on: 25.08.2008). Athukorala, S. & Reid, B. (2003). Accrual Budgeting and Accounting in Government and its Relevance for Developing Member Countries. Asian Development Bank. Link: http://www.adb.org/Documents/<strong>Report</strong>s/Accrual_Budgeting_Accounting/Accrual_Budgeting_Accounting.pdf (Last review on: 11.08.2008). Boothe, Paul (2007). Accrual Accounting in the Public Sector: Lessons for Developing Countries. In Shah, Anwar (Ed.). (2007). Budgeting and Budgetary Institutions. (pp. 179-201).Link: http://siteresources.worldbank.org/PSGLP/Resources/BudgetingandBudgetaryInstitutions.pdf (Last review on: 11.08.2008). CESifo (2007). Accrual Accounting in the Public Sector. Link: http://www.cesifogroup.de/pls/guestci/download/CESifo%20DICE%20<strong>Report</strong>%202007/CESifo%20DICE%20<strong>Report</strong>%203/200 7%20/dicereport307-db1.pdf (Last review on: 25.08.2008). Champoux, Mark (2006). Accrual Accounting in New Zealand and Australia: Issues and Solutions. Link: http://www.law.harvard.edu/faculty/hjackson/NewZealand_Australia_27.pdf (Last Review on: 22.08.2008). Chhetri, Ram B. (2002). Local Government Finance. Chu, Teh Ben (2008). Accrual Accounting in the Public Sector. In ACCA (2008). International Public Sector Bulletin: 11. (p.9). Link: http://www.accaglobal.com/pubs/publicinterest/activities/library/public_sector/ipsb/archive/2008/11/tech_ips_ 011.pdf (Last review on: 22.08.2008) CPA Australia (2004). Singapore reform. Link: http://www.cpaaustralia.com.au/cps/rde/xchg/SID-3F57FECA- 6FB905F0/cpa/hs.xsl/724_4339_ENA_HTML.htm (Last review on: 25.08.2008). Diamond, Jack (2002). Performance Budgeting – Is Accrual Accounting Required. IMF Working Paper 02/240. Link: http://www.imf.org/external/pubs/ft/wp/2002/wp02240.pdf (Last review on: 11.08.2008). Diamond, Jack & Khemani, Pokar (2005). Introducing Financial Management Information Systems in Developing Countries. IMF Working Paper 05/196. Link: http://www.imf.org/external/pubs/ft/wp/2002/wp02240.pdf (Last review on: 11.08.2008). FEE (2003). The Adoption of Accrual Accounting and Budgeting by Governments (Central, Federal, Regional and Local). Link: http://www.fee.be/fileupload/upload/Adoption%20of%20accrual%20accounting%20and%20budgeting%20by %20governments%20030716%20WEB1532005161540.pdf (Last review on: 22.08.2008).
Page 1 and 2: Urban Development through Local Eff
Page 3 and 4: Contents 01. Executive Summary (p.1
Page 5 and 6: Cash Accounting vs. Accrual Account
Page 17 and 18: Findings and observations in the Ne
Page 25 and 26: How to implement Accrual Accounting
Page 33: Annex 30 05. Annex Annex 1 IPSAS Li
Page 37: References 34 Schiavo-Campo, S. & T

GTZ Report on Accrual Accounting Status Quo - LGCDP

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