2010 12-08 icgfm winter conference polls

ICGFM 2010 Winter Conference

Polling Results

Context

• Polls taken at the 2010 ICGFM Winter Conference in Washington DC

• Public financial managers and PFM experts from over 25 countries

In your country, what standards have had – or could have – the greatest impact on transparency?

1 2 3 4 5 6

29%

17%

4%

38%

8%

4%

1. International Public Sector Accounting Standards (IPSAS)

2. International Auditing Standards3. Extractive Industries

Transparency Initiative (EITI)4. Donor Aid Transparency

Standards5. Web-based Financial

Information Availability Standards

6. Other

Where would you prefer to obtain your aid information for budgeting and accounting purposes?

1 2

64%

36%

1. Coordinated web portal that collects and disseminates information at the Donor HQ level

2. Through a country designed system that collects information from in country donor offices

In your country, roughly how much donor aid passes through the accounting and audit systems?

1 2 3

42%

25%

33%1. Less than 50%2. Between 50-80%3. More than 80%

Where would you prefer to obtain your aid information for budgeting and accounting purposes (round 2)?

1 2

73%

27%

1. Coordinated web portal that collects and disseminates information at the Donor HQ level

2. Through a country designed system that collects information from in country donor offices

What is the biggest constraint on your ability to collect aid information that is useful in the budget?

1 2 3 4 5

3%

21%

28%28%

21%

1. Accuracy2. Timeliness3. Timely but incomplete4. Information which is provided

is difficult to link with Government accounting standards and processes

5. Donors don't provide information to Ministry of Finance or Accountant General

On what continent do you normally reside?

1 2 3 4 5 6

18%

6% 6%

0%

21%

48%

1. Africa2. Asia3. North America4. South America5. Australia6. Europe

How far did you travel to attend this conference?

1 2 3 4

28%

46%

17%

9%

1. Less than 100 miles (162 km)

2. Between 100 miles (162 km) and 1,000 miles (1,642 km)

3. Between 1,000 miles (1,642 km) and 2,000 miles (3,256 km)

4. Greater than 2,000 miles (3,256 km)

How strong do you perceive the governance and risk management processes to be in your organization?

1 2 3 4 5

10%

15%

8%

25%

43%1. Very Strong2. Strong3. Basically

Adequate4. Weak5. Non-existent

Who is the most important stakeholder related to governance and risk management processes in your organization?

1 2 3 4 5

38%

24%

4%

11%

22%

1. President/CEO2. Board/Oversight

Body3. Audit/

Compliance type committee

4. Other5. Not Applicable

Do you have an EITI in your country?

1 2 3

4%13%

83%1. Yes2. No3. Do not know

If you do not have an EITI, do you have an increased focus on transparency of the extractive industries in your country?

1 2 3

32%

16%


The SAI and Internal Auditors within my country work together through coordination and cooperation

1 2 3 4 5

13%

67%

4%0%

17%

1. Strongly agree2. Agree3. Disagree4. Strongly

disagree5. No opinion

The SAI and Internal Auditors within my country cooperate in Communicating Audit Planning and Audit Strategy

1 2 3

37%

22%

41%1. Yes 2. No 3. Don't know

The SAI and Internal Auditors within my country cooperate in Sharing Audit Reports

1 2 3

34%

14%


The SAI and Internal Auditors within my country cooperate in Sharing Training Programs and Materials

1 2 3

18% 18%


The SAI and Internal Auditors within my country cooperate in Using Each Other's Work

1 2 3

24%

7%


Is the Internal Audit function in your organization independent?

1 2 3

32%

4%


What is the primary activity of the Internal Auditor in your organization?

1 2 3 4

16% 16%

32%36%

1. Financial voucher checking before payment

2. Financial audits of department or project activities

3. Performance/operational audits of department or project activities

4. Fraud or corruption audits

In thinking about the temperature at this conference compared to where I normally live…

1 2 3 4

26%

30%

9%

35%1. It's about the same2. It's colder than I

ever imagined3. This is the

equivalent of a balmy spring day

4. Why didn't I register for the Miami conference?

Has the global financial crisis had an impact on your country?

1 2 3

100%

0%0%

1. Yes2. No3. Do not

know/does not apply

Has your country initiated a stimulus program?

1 2 3

75%

6%

19%


know/does not apply

Rate the success of your country's stimulus program.

1 2 3 4

4% 4%

27%

65%1. Very successful2. Successful3. No effect4. Not successful

What are the key indicators that will activate the need to unwind or end your country's stimulus program?

1 2 3 4 5 6

13%

47%

22%

3%

9%6%

1. GDP Growth2. Lower

unemployment3. Improved debt

capacity4. Inflation5. Interest rates6. Political climate

Which areas of Infrastructure present the most critical need for investment?

1 2 3 4 5 6 7 8 9 10

48%

26%

9% 9%

0%0%0%

4%

0%

4%

1. Education2. Transportation3. Healthcare4. Energy/Renewables5. Information Technology6. Housing7. Water8. Waste treatment9. Defense10.Prisons

What are your areas of focus to increase outside investment?

1 2 3 4 5

37%

7%

0%

23%

33%

1. Improve necessary infrastructure

2. Improve legal system

3. Greater transparency

4. Tax incentives5. Currency Reforms

Has your country used public private partnerships (PPPs) to find sustainable funding for infrastructure investments?

1 2 3

52%

13%

35%


know/does not apply

Please rate the success of your country's PPPs.

1 2 3

47%

20%

33%

1. Successful2. No effect3. Not very

successful

Why has your country not used PPPs?

1 2 3 4

35%

9%

35%

22%

1. Lack of policy and guidance

2. Lack of PPP unit to coordinate efforts on the ground

3. Political circumstances

4. Lack of interest from investors or operators

Has your country made or renewed a strong commitment to improve public financial management transparency for your citizens?

1 2 3

86%

0%

14%

1. Yes2. No3. Do not know/does

not apply

Has your country adopted new international standards to improve public financial management governance and transparency?

1 2 3

74%

6%

19%


not apply

Which new international standards has your country adopted?

1 2 3

13%

52%

35%

1. International Auditing Standards

2. International Public Sector Accounting Standards

3. Government Financial Standards/Compliant Chart of Accounts

Has your country adopted eXtensible Business Reporting Language (XBRL) to enhance transparency and public access to data?

1 2 3

38%

15%

46%1. Yes2. No3. Do not know/does

not apply

Are there plans to adopt XBRL in the future?

1 2 3

48%

37%

15%


not apply

Of the countries represented here, how many…

1 2 3 4

18%21%

41%

21%

1. Have adopted the Cash IPSAS

2. Plan to adopt the Cash IPSAS within the next two years

3. Plan to adopt the Accrual IPSAS

4. Never plan to adopt the Cash or Accrual IPSAS

Of the countries that have adopted the Cash IPSAS, which requirement do you consider the most difficult?

1 2 3 4

0%

11%14%

75%1. Provide a separate

column for "Payments by Third Parties"

2. Prepare a consolidated whole-of-government Cash Receipts and Payments Statement

3. Prepare footnotes4. Other

Do you think that transparency and social control (social participation) are essential to prevent and combat corruption?

1 2

5%

95%1. Yes2. No

Do you think that the common citizen has a genuine interest of engaging in social control?

1 2

33%

67%1. Yes2. No

Do you think that the common citizen can be encouraged to take an active role in social control through the use of the portal?

1 2

14%

86%1. Yes2. No

Do you use a unified Chart of Accounts for both cash based transactions and accrual based transactions?

1 2 3

44%

16%

40%1. Yes2. Plan to

implement3. Not going to

implement

Does a legal organization such as a "Legal Entity of Public Law" exist in your country?

1 2 3

54%

35%

12%

1. Yes2. No3. There is a legal

organizational entity with a different name but similar rights and functions

Has an IPSAS Board been established in your country? If yes, what is the format?

1 2 3

26%

52%

22%

1. The IPSAS Board functions as a permanent independent body

2. The IPSAS Board functions as a consultative body under the government.

3. It is yet to be established.

Do you agree that IPSAS Implementation is almost impossible unless an Integrated Financial Management System is in place?

1 2 3

82%

3%

15%

1. Agree2. Disagree3. No opinion

What is the most important factor for the successful implementation of IPSAS?

1 2 3 4

61%

18%21%

0%

1. Political will/political support

2. Dedicated resources3. An Integrated

Financial Management System

4. Skilled staff

Do you think that the transparency portals on the Internet are the best way to promote transparency in the public sector?

1 2

26%

74%1. Yes2. No

Of the countries that have adopted the Accrual IPSAS, which requirements do you consider the most difficult?

1 2 3 4 5 6

5% 5% 5%

58%

21%

5%

1. Accounting for Property, Plant and Equipment

2. Accounting for Employee Benefits, especially Defined Benefit Plans

3. Accounting for Provisions, Contingent Liabilities, and Contingent Assets

4. Accounting for Intangible Assets5. Preparation of consolidated whole-

of-government General Purpose Financial Statements

6. Other

2010 12-08 icgfm winter conference polls

Business

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