Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

European sourcebook of crime and criminal justice statistics – 2021

This is the sixth edition of a data collection initiative that started in 1993 under the umbrella of the Council of Europe and has been continued since 2000 by an international group of experts that created the European Sourcebook of Criminal Justice e.V.1 and is also a Working Group of the European Society of Criminology. These experts act as regional coordinators of a network of national correspondents whose contribution has been decisive in collecting and validating data on a variety of subjects from 42 countries.2 This edition of the Sourcebook is composed of six chapters. The first five cover the current main types of national crime and criminal justice statistics – police, prosecution, conviction, prison, and probation statistics – for the years 2011 to 2016, providing detailed analysis for 2015. The sixth chapter covers national victimization surveys, providing rates for the main indicators every five years from 1990 to 2015. As with every new edition of the Sourcebook, the group has tried to improve data quality as well as comparability and, where appropriate, increase the scope of data collection. For example, offence definitions were updated to reflect the lessons learned from previous editions.peer-reviewe

Zur grossen Bedeutung der Finanzkommunikation für Staat und Öffentlichkeit

Finanzberichte dienen als wichtige Informationsquellen, sind jedoch häufig sehr detailliert und komplex. Data Storytelling hilft dabei, die Kernbotschaften aus Zahlen, Daten & Fakten in sprachliche und visuelle Narrative zu verpacken und wirkungsvoll zu kommunizieren und den gesellschaftlichen Nutzen aus dem öffentlichen Finanzmanagement zu erhöhen

The interplay of climate change and public financial management : greening public procurement

This paper investigates the interlinkages between public financial management (PFM) and climate change by focusing on greening public procurement (PP). The research focuses on the role of the PFM environment in mainstreaming green considerations into public procurement to ensure government spending contributes to reductions in CO2 emissions. To this end, three features of the PP function are examined – its form of organization (degree of centralization), operation mode (e-procurement), and financial conduct (Life Cycle Costing methods). For this purpose, extensive desk research and interviews with relevant stakeholders in three selected case study countries (The Netherlands, Austria, and South Korea) were conducted. The study first reveals that a certain degree of centralization is necessary to mainstream environmental considerations into the PP function and institutionalize GPP. Second, e-procurement is seen as an effective enabler for including horizontal policy goals, such as environmental considerations, in the PP function. Third, although LCC can be helpful, it is not considered crucial for greening. The following key success factors for greening PP can be derived from this research: The GPP endeavor should be planned along with the various steps of administrative reforms. Merely applying tools without a proper implementation process will not lead to success. Any modification to the PP system should be addressed through a comprehensive change process inclusive of all relevant stakeholders and the whole supply chain. A shift in paradigm concerning greening PFM practice as a whole, allowing for climate-informed decision making, is necessary. This requires embracing a holistic approach and considering a greening of the whole PFM cycle by implementing measures that help generate information on negative environmental externalities caused by public sector activities as well as on the financial and other impacts of climate change on public finances

A guide to data storytelling in the public sector : communicating public finances effectively

The Data Storytelling Guide is designed to support finance professionals working in the public domain to translate facts, numbers, and their expert knowledge into stories, that are comprehensible and relatable. It follows a skills-based approach, whereby data storytelling is viewed as a key skillset to acquire what CIPFA identifies as one of the core competencies for public sector finance professionals: communication and impact

Green public procurement : interplay of PFM systems with climate change

Presentation of this paper: https://digitalcollection.zhaw.ch/handle/11475/2395

Die dunkle Seite des Mondes : was steht den Staatsschulden gegenüber?

Die seit der Eurokrise neu entflammte Debatte um «exzessive» Staatsschulden und ihren Einfluss auf den Wohlstand der Nationen vernachlässigt, was diesen Schulden in den Staatsbilanzen gegenübersteht. Es ist Zeit, den Fokus auf staatliche Infrastruktur und Vermögenswerte zu richten