L-iżviluppar tas-sistema ta’ kif jinżammu l-kotba ta’ xi jdaħħal u x’jonfoq il-Gvern huwa prijorità reali għal din l-amministrazzjoni, qal il-Ministru tal-Finanzi, il-Prof. Edward Scicluna, il-Ħamis filgħodu. Huwa rrimarka kif il-ħtieġa li jkollna kontabilità pubblika xierqa ilha fuq l-aġenda nazzjonali għal bosta snin. Qabel, madankollu, il-progress kien ftit jew wisq limitat. Għall-kuntrarju, bħalissa x-xejra hi li din il-kwistjoni tingħata attenzjoni b’mod attiv, anki b’mod parallel mal-iżviluppi f’din id-direzzjoni li qed iseħħu fil-livell Ewropew. Huwa nnota li l-appoġġ favur żvilupp f’din id-direzzjoni ġej minn kull naħa tal-ispettru politiku.
STQARRIJA MAĦRUĠA MILL-MINISTERU GĦALL-FINANZI
Il-Ministru Scicluna kien qed jindirizza s-sessjoni plenarja tal-ftuħ tal-15-il konferenza ta’ kull sentejn tal-‘Comparative International Governmental Accounting Research Network’ (CIGAR), netwerk ta’ akkademiċi li għandu l-għan li jippromwovi madwar id-dinja kollha d-diskussjoni u r-riċerka dwar il-kontabilità pubblika komparattiva. Il-konferenza ta’ jumejn, li qed tiffoka fuq kif ir-riċerka dwar il-kontabilità pubblika tista’ ssir aktar rilevanti permezz ta’ orjentazzjoni lejn il-prattika, qed tiġi ospitata mill-Fakultà tal-Ekonomija, il-Maniġment u l-Kontabilità tal-Università ta’ Malta u qed titlaqqa’ fil-kampus tal-Università fil-Belt Valletta.
Il-Ministru Scicluna spjega li Malta daħlet għal proġett ambizzjuż ħafna li se jirrivoluzzjona drastikament is-sistema preżenti. Din is-sistema, li hija bbażata fuq il-ħlasijiet u ssuplimentata b’formoli tal-kontabilità bbażata fuq id-dovuti, se tinbidel għal waħda ta’ kontabilità pubblika msejsa fuq id-dovuti fuq il-bażi tal-Istandards Internazzjonali tal-Kontabilità fis-Settur Pubbliku (‘International Public Sector Accounting Standards’ – IPSAS). Il-kontabilità abbażi tad-dovuti, u b’mod partikulari l-IPSAS, se żżid it-trasparenza, issaħħaħ l-obbligu li jingħata rendikont lin-nies, u ttejjeb it-teħid tad-deċiżjonijiet. Dan għandu jixpruna aktar ġid ekonomiku, iqawwi l-ġestjoni tal-finanzi pubbliċi, u jħalli effett pożittiv fuq il-fama tal-pajjiż mal-aġenziji tal-klassifikazzjoni tal-kreditu.
Il-Ministru osserva li l-Proġett tal-IPSAS se jinvolvi t-tfassil mill-ġdid tal-proċessi kollha tan-negozju, reviżjoni tal-politiki, tibdil profond tal-leġiżlazzjoni, l-iżviluppar ta’ ħiliet ġodda, u r-riorganizzazzjoni tal-funzjoni tal-finanzi fil-Gvern. Huwa qal li t-Teżor innifsu bħalissa qed iwettaq ristrutturar tal-funzjonijiet tiegħu bil-ħolqien ta’ unità li se tkun responsabbli speċifikament mill-funzjonijiet tal-metodoloġija taż-żamma tal-kotba u tar-rappurtar finanzjarju. Din l-unità qiegħda fuq quddiem nett fil-proċess tal-iffissar tal-istandards.
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Development of Government’s Accounting System a Priority
The development of the government’s accounting system is a current and real priority of this administration, Finance Minister Prof. Edward Scicluna said on Thursday morning. The need for proper government accounting has been on the national agenda for many years, he pointed out. In the past, however, progress was somewhat limited. In contrast, the current thrust is to actively address the issue, also in parallel to developments taking place at a European level. He noted that support for development in this direction is unanimous across the political spectrum.
PRESS RELEASE BY THE MINISTRY FOR FINANCE
Minister Scicluna was delivering the plenary address at the 15th Biennial Conference of the Comparative International Governmental Accounting Research Network (CIGAR), a network of scholars with a mission to promote worldwide discussion and research on comparative government accounting. The two-day conference, with ‘Making governmental accounting research more relevant: a practice-oriented approach’ as a theme, is being hosted by the Faculty of Economics, Management and Accountancy of the University of Malta and is convening at the University’s Valletta campus.
Minister Scicluna explained that Malta has embarked on a very ambitious project that will drastically revolutionise the current cash system supplemented by accrual accounting templates, to an accruals-based public sector accounting system based on the International Public Sector Accounting Standards (IPSAS). Accrual accounting, and in particular IPSAS, will enhance transparency and accountability and improve decision-making, both key areas for economic prosperity. They will strengthen public finance management and will have a positive impact on the nation’s reputation with credit rating agencies.
The IPSAS Project will involve the re-engineering of all business processes, revision of policies, a thorough review of legislation, development of new skills and the reorganisation of the finance function in government, the minister observed. He said that the Treasury itself is presently undergoing restructuring of its functions with the establishment of a Unit specifically entrusted with accounting methodology and financial reporting functions. This unit is spearheading the standard setting process.
– Thursday, 4th June, 2015