Post on 27-Mar-2015
National Seminar on Developing a Program for the Implementation of the 2008 SNA and
Supporting Statistics in Turkey
Mahir ADANIRMustafa SUYABATMAZ
10 September 2013 Ankara - Turkey
• Migrated to accrual basis by Public Financial Management and Control Law(2004),
• Accrual basis and cash basis
• Simultaneous tracking of budget realizations through analytical budget classifications.
• By using reflection accounts.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Public Accounting System in Turkey
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Analitical Budget Classification
Institutional Functional Financial Economical
I II III IV I II III I I II III IV
There was a Budget Oriented Reporting, so the transactions, which were included
optionally into the Budget Law, were reported instead of all activities of the
government.
While data of the budgetary institutions were produced from the cash based
accounting system, data of the other institutions were compiled with questionnaires.
Government financial tables did not reflect the real financial situation of the
government.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
How had been the government financial tables produced before 2004 ? (1)
The government’s non-financial assets couldn’t be integrated into the accounting process and couldn’t be reported.
Accounting systems used to have and didn’t provide information about: Payment arrears, Accrued expenses, Incurred liabilities due to accrued expenses such as interest, Accrued revenues other than tax revenues, Claimed receivables due to accrued revenues such as interest, and Contingent liabilities.
Compiling the government financial data for all public entities was almost impossible.
Because, accounting system couldn’t be used to measure general government’s size, public accounts couldn’t be managed effectively.
How had been the government financial tables produced before 2004 ?
New Law was enacted in 2003,
The scope of the Law was determined as «General Government Sector» according to the international criteria,
the Law has brought following innovations;
Common rules have been introduced for the institutions within the scope of central government, local government and social security institutions; and financial system of the institutions has been made uniform,
Analytical budget classification being comprised by the institutional, functional and economic sub-classification has been developed,
For providing the implementation unity, a standard government accounting system was established and all of the institutions have been obliged to implement this standard.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Transition Stages of New System -1-Adoption of The New Public Finance Management and Control Law
Accrual based accounting system was put into practice between 2004 and 2006,
Frame accounting regulation and frame chart of accounts were created for the general govenment,
Under the coordination of the Ministry of Finance accounting arrangements of central government, local government and social security institutions were made and their detail charts of accounts were created
The institutions are obliged to issue following tables
Trial Balance,
Balance Sheet,
Operating Tables,
Cash Flow Table,
The Tables for Budget Implementation Results etc.
Transition Stages of New System -2-Establishment of Accrual Based Accounting System
All accounting units began to operate online in the central IT system
(Say 2000i system) developed by Ministry of Finance throughout
the country for accounting service of budgetary institutions,
Instant monitoring of financial transactions of budgetary institutions
has been ensured,
Compilation of quarterly financial data of app. 4600 local government
units was ensured through Public Expense and Accounting IT
System (KBS).
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Transition Stages of New System -3-Generation of IT Infrastructure
For putting new accrual based accounting system into
practice ;
490 accountants were trained as trainers in the field.
These trainers trained 9000 accounting staff members
throughout the country.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Transition Stages of New System -4-Training Activities
As a result of enacting new Law and Accrual Based
Accounting System, following tables of all units and
sub-sectors of general government and general
government sector could be issued: Balance Sheet,
Operating Results Table,
The Cash FlowTable ,
Budget Tables and
The statistics according to GFSM 2001.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Transition Stages of New System -5-Production of The Government’s Balance Sheet and the GFS Tables
It was established a working group for determining the scope of
general government sector according to international criteria (ESA 95).
This working group consists of
Ministry of Finance,
Undersecretariant of Treasury,
Turkish Republic of Central Bank,
Ministry of Development,
Turkish Statistical Institute.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Redetermination of Coverage of General Government Sector
In 2008, a workshop was held to redetermine the coverage of general government.
Experts from IMF, EUROSTAT and from some EU countries contributed to the
workshop.
In 2009, coverage of general government sector was redetermined according to the
result of workshop and the international criteria by this working group.
The process will be repeated once in a two-year period.
Folowing decision tree was used in order to classify an institutional unit in general
government or not.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Redetermination of Coverage of General Government Sector
DECISION TREE
As the Ministry of Finance we compile data;
From central government in real time,
From extra budgetary institutions quarterly.
From local governments monthly,
From social security institutions quarterly.
And disseminate montly data in t+15 days,
quarterly data in t+3 months
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Data Compiling Periods
Central Government
General Budget Institutions (1530)
Special Budget Institutions (270)
Regulatory and Supervisory Institution (8)
Extra Budgetary Funds (4)
Social Facilities (342)
Revolving Funds
Other Extra Budgetary Institutions (11)
Accounting Unit of Government Dept (Every Friday), Tax Units (Every Morning), Accounting Unit of Precidency of Republic (Every Month)
Penal Institutions with Prisons and Working Places (Every Month)
Public Procurement Authority, Energy Market Regulatory Authority, Information and Communications Tecnologies Authority
(Every Month)
Compiled quarterly
Local Government
Municipilaties (2949)
Provincial Special Administration (83)
Local Goverment Unions (1714)
Development Agencies (26)
Provincial Youth and Sport Agencies (81)
Compiled monthly
Compiled quarterly
Social Security Sector
Social Security Institution
Turkish Employment Institution
Unemployement Insurance Fund
Compiled quarterly
According to the Turkish Official Statistics Programme,
Monthly tables are disseminated in t+15 days.
Quarterly tables are disseminated in t+3 months
Annual tables are disseminated in t+5 months.
We send GFS tables of central government monthly and GFS
tables of the general government annually to the IMF. And
also TURKSTAT, Central Bank and Treasury use these data for
their statistics.
National Seminar on Developing A Program for the Implementation of the
2008 SNA and Supporting Statistics in Turkey 10 September 2013 / Ankara - Turkey
Reporting and disseminating general government financial tables
THANK YOU FOR YOUR ATTENTION