Relevant Projects:

PUBLIC SECTOR ACCOUNTING SYSTEMS IN BOSNIA

IPA is leading a team of professionals in developing improved public sector accounting systems with government officials in the Federation of Bosnia and Herzogovina and the Republika Srpska. As lead contractor, IPA directs a multi-disciplinary team whose tasks include: assessing current governmental accounting and budgeting policies and procedures; developing a new, integrated financial management system; providing technical support and training in the use of the new system; and supporting the development of a non-governmental organization to move forward additional accounting reforms. This work is funded by USAID and is being performed in collaboration with Deloitte Touche Tohmatsu Emerging Markets. 1999-present.

SOUTH AFRICA LOCAL GOVERNMENT FINANCIAL REFORM PROJECT

Led by Senior Staff member Paul Smoke, IPA helped the Department of Constitutional Development in South Africa to produce a fiscal information database for local government. This project assessed local government's equitable share of nationally raised revenue, the financing of district councils, and the division of fiscal powers and functions between categories of municipalities. The results will establish the basis for recommendations for South African policy makers on the design of a system of local government finance. This project is funded by USAID. IPA's partner in the project is the Research Triangle Institute. 2000-2001.

CROATIA LOCAL GOVERNMENT REFORM PROJECT

In 2001, IPA's International program began working with the Croatian Parliament and municipalities to undertake civil service reform and financial management capacity, and to foster a more responsive political process. IPA has also worked with municipalities conducting training for government officials throughout the country on financial management to assist local government and to be as independent from central government budgeting mechanisms as possible. This work has included developing a model for financial analysis, to assist local governments in becoming familiar with budget preparation and execution, to be trial tested in four cities. Additional work included providing support to municipalities that had been enabled by a 1993 Constitutional amendment that enabled them to propose legislation, to referendum and to create civic organizations. The project also focused on reviewing and evaluating draft versions of legislation and the rights of public officials in local and regional self-government and on local civil servants and laborers. 2001 to present.

UGANDA LOCAL GOVERNMENT DEVELOPMENT PROJECT

The Uganda Local Government Act of 1997 gave formal recognition to the long discussed devolution of many central government service functions to district (regional), municipal and division (ward) levels of government. The Act specifies the responsibilities and allowable sources of revenue of local government. While the Act provides a platform on which to base the structure of Kampala government, achieving the broader goals of the decentralization program requires a process to design and continuously redesign the organization and working relationships of city government. Led by Senior Staff member Paul Smoke, IPA is assisting with these reform efforts. IPA Senior Staff Ernest Leonardo advised the Kampala City Council (KCC) in the development of a Strategic Framework for Reform, an effort to assess and propose changes to the underlying organization of KCC's core functions and service departments. IPA also assisted in the evaluation, recommendation, and installation of a new computerized financial management system and provided assistance in the restructuring of municipal government's Information Technology system. IPA continues to be involved in this long-term technical assistance project as Mr. Leonardo will travel to Kampala in January 2002 to perform a mid-term evaluation of progress to date in implementing the Local Government Development Program (LGDP). This project is funded by the World Bank. 1999-2002.

NATIONAL BUDGETING IN UZBEKISTAN

IPA Senior Staff member Rudy Runko assisted Uzbekistan's Ministry of Finance in the development of transparent budgeting and treasury systems. As IPA Resident Advisor for four years ending in 1999, Mr. Runko achieve significant results, including: the drafting of a State Finance Law on budgetary processes and a new Treasury Law; the development of a revenue and expenditure classification system and new agency program structures; the development and management of a number of training seminars for Ministry of Finance officials on topics including program analysis and evaluation, local government budgeting, and the proposed State Finance and Treasury Laws; and, the preparation of a new edition of the Uzbekistan Budget Analyst's Manual, which was translated into Russian and Uzbek. This project was funded by USAID. IPA's partner in this project was the Barents Group of KPMG. 1995-1999.

LEGISLATIVE BUDGETING IN GEORGIA

IPA began its presence in Georgia by providing budgeting assistance to the Parliament of the Republic of Georgia. Through collaborative work with local counterparts a Georgian Parliament Budget Office was established, with the goal of improving the legislature's capacity to perform budget analysis and examine the economic impacts of proposed legislation. This effort was part of a USAID Comprehensive Tax and Fiscal Reform Project in Georgia administered in conjunction with the Barents Group of KPMG. 1997-1998.

FINANCIAL MANAGEMENT AND ACCOUNTABILITY IN MOLDOVA

IPA provided technical assistance to institutionalize the treasury function in the Ministry of Finance. This work involved assistance in developing the following management systems: new procedures to execute the budget; norms and procedures for internal audits; instructions for Treasury Staff, spending units, and line ministries regarding responsibilities and requirements; providing on-the-job training for these staff on expenditure approval, cash flow forecasting and management, and internal controls. The work was funded by USAID. 1994-1995.

LEGISLATIVE BUDGETING IN MOLDOVA

IPA Associate Ralph Laws, former Secretary of the Ways and Means Committee in the New York State Assembly, served as resident consultant in Moldova, advising the Budget and Finance Committee of the Moldovan Parliament. He assisted in establishing a Center for Budgetary and Financial Analysis to improve its capabilities in budgeting and fiscal analysis. This assignment was built on the success of work completed earlier by IPA Associate Jonathan Gaciala, who helped set up a Treasury system for Moldova within the Ministry of Finance. This effort was part of a USAID Fiscal Reform Project. IPA worked under a subcontract with the Barents Group of KPMG. 1996-1997.

NATIONAL BUDGETING IN KAZAKHSTAN

IPA provided technical assistance in budgeting to Kazakhstan's Ministry of Finance (MOF), focusing on the implementation of the new Budget System Law. This work led to significant reform of the MOF's Budget Department, including: improvement of budget management and analysis practices; more consistent monitoring of the implementation of the budget; the introduction and implementation of the MOF's new budget classification system; the strengthening of financial control and reporting processes at the local level; and the launching of a Performance Budgeting for Education Program to help the Ministries of Finance and Education develop a nationwide performance management system for education. This project was funded by USAID and was conducted in cooperation with the Barents Group of KPMG. 1997-1998.

LOCAL GOVERNMENT PROCUREMENT REFORM IN THE CZECH REPUBLIC

In the Czech Republic, IPA worked with local governments and Czech trainers to develop fair, competitive and effective procurement systems adapted to new Czech law and market conditions. An intensive training-of-trainers program led by IPA Senior Associate Graham Watt produced trainers (lawyers and managers) who co-delivered workshops in 14 localities and after the project ended through the Czech Fund for the Development of Local Administration. Continuing training courses became part of the curriculum of the University of Pardubice. Six hundred copies of a manual for applied local procurement systems and processes were prepared and distributed in Czech. IPA's procurement specialist, Harold Leatherby, provided technical assistance in five cities for procurement of vehicles, construction, heavy equipment and maintenance services. This project was sponsored by USAID. 1995-1996.

BUDGETING SYSTEMS IN TURKMENISTANC

Performance budgeting is an important component of public sector governance and a key area of IPA expertise. Working as a team with staff of the Ministry of Economy and Finance of Turkmenistan, a team of IPA staff and associates focused on improving the performance of budgetary process. Their work helped to: establish a new classification system for revenue and expenditures; develop standards and processes for multi-year investment performance budgeting; provide guidelines for improved financial management and internal control; and prepare an annual budget process law. The IPA team also helped improve the capacity of the central government for macro-economic policy making and intergovernmental financial management. Related training was provided to both central and local governmental units. IPA worked with Booz Allen & Hamilton on this USAID-funded project. 1998-1999.

FINANCIAL MANAGEMENT FOR THE MOSCOW OBLAST

IPA and the Barents Group collaborated on an Intergovernmental Fiscal Reform Project for the Russian Federation, aimed at helping Russian municipalities and oblasts (state level of government) implement decentralization of finances. IPA Associate Eleanor Clark, former Chief Financial Officer of the Federal Housing Administration, served as financial management advisor to the Moscow oblast. Her tasks included assessment of the Finance Committee's plans for computerization, and a requirements analysis for the Revenue Department of the Moscow oblast. 1995.

STUDY TOUR FOR BUDGETING IN TURKMENISTAN

IPA and the Institute for Training & Development provided a recent study tour in government budgeting techniques for government officials from Turkmenistan, a republic in Central Asia. The Turkmens took part in a training program regarding budgeting practices at the local, state, and federal level. IPA Associate Bernard Rosen, former NYC First Deputy Budget Director, led the program in New York City. 1996.