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PUBLIC SECTOR ACCOUNTING - World Bank(公共部门会计世界银行)
PUBLIC SECTOR ACCOUNTING
A. Institutional Framework for Public Sector Accounting
5. The institutional framework should include adherence to IFAC-issued International Accounting
Standards. And it should support the groundwork for qualifi ed accounting staff to provide the timely,
relevant, and reliable fi nancial information needed to support all fi scal and budget management, decision-
making, and reporting processes. The diagnostic questionnaires that were used in this assessment
collected information on the current arrangements and the apparent gaps in Maldives for accounting
laws and regulations; education and training of public sector accountants; application of a code of
conduct; and numbers and characteristics of public sector accountants.
(1) Accounting Laws and Regulations
6. The Public Finance Act and the Financial Regulations are prescriptive about the
maintenance and compilation of accounts but make no mention of International Accounting
Standards. The Public Finance Act (see Annex C) should require conformance with International Public
Sector Accounting Standards (IPSAS). However, under the Public Finance Act, there are proposed rules
that would promulgate the allowance of IPSAS to be followed. The future accounts should be based on
Cash Basis IPSAS with notes providing other information on assets, liabilities, and contingent liabilities
as required by the Public Finance Act. Progression to accrual-based statements would occur as adequate
computerized accounting systems are rolled out.
7. A modern fi nancial reporting framework is required for better accountability. The
accounting function has been located in the Treasury. However, this has not provided a good separation
of duties among departments. As new computerized public accounting systems are implemented, more
suitable accounting units must be established, preferably in the ministries. Producing annu
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