Transcript Слайд 1 - PEMPAL

Establishment and Development of
Treasury System in Ukraine
Experience with the World Bank Project
Implementation
Olexandr SHLAPAK
Head of the State Treasury of Ukraine
PEM-PAL Workshop
Treasurers Community of Practice
Slovenia, Ljubljana, June 26-27, 2006
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The State Treasury of Ukraine
The State Treasury of Ukraine in Brief
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April 27, 1995 – establishment of the State Treasury of Ukraine
3-tier structure
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– 404 employees
– 4 049 employees
– 12 436 employees
– 16 889 employees
Workload
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Head Office
27 Territorial (Oblast) Departments
635 Rayon and Municipal Offices
Total
80 ths spending units
12 ths local budgets
600 ths accounts for budgets’ expenditure side
5 000 ths accounts for budgets’ revenue side
15.4 ths PCs
40% of electronic payment orders in EPS NBU
2004 – 136.8 mln settlement and payment documents (24.1mln – revenue docs , 70.5 mln –
expenditure docs, 42.2 – IPS)
2005 – 161.5 mln settlement and payment documents (25.2 mln– revenue docs , 87.9 mln. –
expenditure docs, 48.4 – IPS)
1997 – 1998 – implementation of Treasury services for the expenditure side of the State
Budget
1999 – 2003 – implementation of Treasury services for the expenditure side of local
budgets
2002 – joining EPS NBU, setting up Treasury Single Account
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The State Treasury of Ukraine
 8 years of WB Projects’ implementation history
 Bringing together efforts by the Government of Ukraine, IMF and the
World Bank. Sample investments into Information system (1996 –
2005):
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Total
WB loan
the State Budget of Ukraine
– 158.4 mln UAH
– 84.5 mln UAH (53.3%)
– 73.9 mln UAH (46.7%)
 1. Capacity building loan (3614UAH, 1996 – 1998)
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Treasury subcomponent
Information technologies
Consultancy services
Training
Co-financing of Ukraine
– 2 101.9 ths US dollars
– 1 687.7 ths US dollars
– 388.3 ths US dollars
– 25.9 ths US dollars
– none
 2. «Treasury System Project» (4285UAH, 1998 – 2004)
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Total
Information technologies
Consultancy services
Training
Co-financing of Ukraine
– 16 400.0 ths US dollars
– 14 877.0 ths US dollars
– 1 253.0 ths US dollars
– 270.0 ths US dollars
– 23.0 mln UAH (4.5 mln US dollars)
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The State Treasury of Ukraine
Goal of Treasury System Project – establishment and implementation of
the fully functional automated treasury system as an efficient instrument
for budget execution and cash management
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Prior to the Project
Lack of regulation in the legal grounds of
the budget process
No methodology for Treasury services,
including Chart of Accounts for budgets’
execution
Cash based budgets’ execution through
banking system
“Manual mode” in managing public
finances
Limited Treasury capacity
Lack of technical treasury infrastructure
No trained Treasury personnel
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While Implementing the Project
Adoption of the Fiscal Code of Ukraine
Legally fixed powers and responsibilities for
the State Treasury bodies
Establishment of the State Treasury
institutional structure
Formulation of the methodology grounds
for Treasury based budget execution,
including the accounting system
Designing the application software for
treasury services AS “КАZNА”
Designing and upgrading the interim
Treasury information system
Implementation of Treasury services for
budgets’ expenditure side
Implementation of Treasury services for
budgets’ revenue side
Implementation of Treasury services for
local budgets
The State Treasury joins EPS NBU
Establishment of Treasury Single Account
(TSA) and consolidation of budget finds at
TSA
Enhancing accountability for public finds
uses
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The State Treasury of Ukraine
The Ukrainian Model for Treasury System
 Key provisions
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The State Treasury of Ukraine is a direct member of the Electronic Payment
System of the National Bank of Ukraine (EPS NBU)
The accounting model for budget execution makes the foundation for treasury
services
A spending unit is a holder of an expenditure account
The General Ledger is formed at the moment of making an operation
 Concept for application software АS “КАZNА”
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One “treasury function bank” per oblast as a TSA “element”
Maximum information in bank accounts
Processing information in real time mode at oblast level
No client software – WEB-based technology
Low requirements to telecommunication channels
 Development challenges
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The necessity to change from the modified cash based budget execution mode to
accrual based budget execution
Відокремленість програмних модулів казначейського обслуговування
There is no transaction data base for budgets’ execution, information exchange
between tiers and financial reporting consolidation
There is no transparent interface with the major spending units
Instruments for managing financial resources are not developed
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The State Treasury of Ukraine
 Charts of Accounts in EPS NBU (1)
 Charts of Accounts
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The Chart of Accounts of the National Bank of Ukraine
The Chart of Accounts for commercial banks
The Chart of Accounts for the State and local budgets execution (the State
Treasury of Ukraine)
 The Charts of Accounts as the foundation for the accounting model
of the State and local budgets execution
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1. Assets
2. Commitments/Liabilities
3. Funds of budgets and spending units
4. Settlement
5. Budget execution outcome
6. Budget revenues
7. Budget expenditures
8. Managerial accounting
9. Off-balance sheet accounting
 Coding of analytical properties is regulated by the following:
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The Uniform State Registry for Enterprises and Organizations in Ukraine
Budget Classification of Ukraine
The NBU Reference Books
The TSU Reference Books
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The State Treasury of Ukraine
EPS NBU Chart of Accounts (2)
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Sample coding for revenue accounts
BBBB K SSS H RR TTT
– account number coding (14 digits)
XXXX..................................
– balance sheet account (4 digits)
.......... X .............................
– control figures set EPS NBU (1 digit)
.............. XXX .....................
– symbol for revenues reporting (3 digits)
...................... X ..................
– property for consolidated account (1 digit)
.......................... XX ...........
– property for agency (ACC) (2 digits)
................................. XXX ..
– number for analytical properties’ set (3 digits)
ВВВВ = 3111 – Accounts for revenues to the General Fund of the State Budget
SSS –
reporting symbol matching budget classification by revenues (8 digits)
Н–
property for consolidated account for entering taxes of the given territory (matching the last year figure)
RR –
property matching agency classification code for budget expenditures, or other property
TTT –
порядковий номер, matching analytical properties’ set :
- codes and names of budget territory in Ukrainian and Russian according to State Classificatory
- budget code according to the MoF Budgets Reference
- codes of oblast, city, rayon, settlement, village
- code and title of an STU body
- code and title of an STA body
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Sample coding for expenditures accounts
BBBB K GGG NNNNNN
– account number coding (14 digits)
XXXX..................................
– balance sheet account (4 digits)
.......... X .............................
– control figures set EPS NBU (1 digit)
.............. XXX .....................
– code for account type (3 digits)
...................... .. XXXXXX ...
– # of account holder (6 digits)
ВВВВ = 3521 – Spending units’ registration accounts with respect to funds of the General Fund of the State Budget
GGG –
NNNNNN –
code for account type given to the analytical properties’ set:
- agency classification code
- code by the program classification for expenditures or by functional expenditures’ classification
- code by the spending unit network
- spending unit’s subordination level
- funds’ property
- code of the STU body
- code of the STA body
the number ensuring account uniqueness with the respective analytical parameters’ set (given to account holder by software
means when an analytical account is being opened)
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The State Treasury of Ukraine
 Treasury Single Account within Budget Process (1)
HO STU
MSU
Preliminary
Treasury
control
Assigning
allocations
against
registered
commitments
AS KaznaCenter
Management: limits, support
Cash flows
Electronic payment orders
Commitments
Allocations, planned indicators
Information
Banking part - ABS
TSA management system
RFTS NBU
HO STU, STUD
1…27
ClientBank
Banking part
– ABS
AS Kazna Revenues
STA, SCS
SPF
TCA (1…27)
SU 2
Treasury part
SU 3
AS Kazna Expenditures
Commercial
bank
SU 3
Supplier of
goods, works
and services
EPS NBU
WEB
STUO
Commercial
bank
Tax payer
Hard copy documents
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The State Treasury of Ukraine
 Treasury Single Account in the budget process (2)
List of Abbreviations
TSA
ABS
AS
NBU
EPS
RFTS
TCA
MSU
SU2
SU3
HO STU
STUD
STUO
STA
SCS
SPF
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Treasury Single Account
Automated Banking System
Automated system
National Bank of Ukraine
Electronic payment system
Rapid funds transfer system
Technical correspondent account
Major spending unit
2d level spending unit
3d level spending unit
Head Office of the State Treasury of Ukraine
STU Department (Oblast)
STU Office (Rayon)
State Tax Administration
State Customs Service
State Property Fund
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Sommaire
The State Treasury of Ukraine
 Information System (IS)
Fire Wall
Central level
(SAN) HP Virtual Array
(MS SQL) AS Kazna-Center
Primary
”UKRTELECOM”
64 KBit/sec
StandBy
(VPN) FrameRelay
SQL А –
Basic
SQL В –
Аrchive
(ORACLE) AS KaznaRevenues
(ORACLE) AS Kazna-R
Fire Wall
WEB
(MS SQL) AS Kazna-Expenditures
(MS SQL) AS Kazna-E
SQL B
Oblast level - 27
Users (45- 120 PC’s/IE)
Primary
SQL А
StandBy
Users (60 PC’s/IE)
WEB’s
(SAN) HP Virtual Array
LAN
(Ethernet)
SAN
WAN
FrameRelay – 210
Fire Wall
Dial-Up – 27
MF Server
Anolog Leased Line – 146 X.25 - 25
RadioEthernet – 118
Direct Connection – 15
xDSL – 49
ISDN – 11
TCP/IP - 31
LAN - 4
Users (5 - 60 PC’s/IE)
Rayon level - 635
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