i. key activities of the reporting period quarterly report...i. key activities of the reporting...

DSA Quarterly Report: July -September 2002 1

I. KEY ACTIVITIES OF THE REPORTING PERIOD

• The new accounting system is the accounting system operating in the federal government since July 8, 2002.

• 139 of the 154 federal government institutions were visited to assist and

assess in the implementation of the new accounting system. • Cycle #1 of the SNNPRG budget completed and produced in 16 volumes. • Production by the BIS of all federal budget notifications (8 copies for over 500

sub-agencies and projects) for FY 1995. • Production by the BIS of all tables of the FY 1995 Budget ("Green Book")

without text. • Training of 2,862 staff in Amhara region (2600 in the weredas and 262 in the

zones) in budget execution to use the new pool guidelines. • Training of 244 Federal staff in Accounts Module 3 (including 42 from the

Inspection Department of the MoFED). • The new BDA computer system was completed and installed in the Central

Accounts Department of MoFED.


II. CORE ACTIVITIES A. Accounts Reform • Implementation of New Accounting System

EFY 1995 began July 8, 2002. The new accounting system began operating on that date in all federal Public Bodies. To date, 30 of 154 reporting entities have delivered reports to the Central Accounting Department (CAD) using the new accounting system. Successful implementation was lead by CAD with the assistance of DSA. ---Visits to Public Bodies A team consisting of at least one CAD and one DSA person visited 139 of the 154 reporting entities since the beginning of EFY 1995. The purpose of each visit was:

o To verify that the new accounting system is understood. o To verify that the new accounting forms and registers are in place. o To eliminate or receive an explanation for existing backlogs. o To help accounts departments properly organize personnel. o To verify that start-up accounting entries are understood.

In addition, a qualified accountant at CAD was available to answer any questions on the implementation of the new accounting system. Many Public Bodies telephoned or visited CAD to receive more information. ---Training of Other Federal Personnel The new accounting system impacts other federal personnel. CAD with the support of DSA conducted training for:

o Treasury Department at MoFED: 26 trainees. o Inspection Department at MoFED: 42 trainees (45 more are

scheduled for training next quarter). o Office of the Auditor General: 50 copies of Manual 3 and Training

Module 3 were provided. • Accounting Procedures Manual 3 and Accounting Training Module 3

---Amharic Translation of Manual 3 Version 1.0 Completed The Amharic translation of Manual 3 was completed on August 13. Three copies of the English translation of Manual 3 and three copies of the Amharic translation of Manual 3 were sent to each region for awareness. The Head of CAD wrote a letter that stated (1) Manual 3 is the current FGE accounting system, (2) Regions are expected to implement this manual in the future, (3) Implementation in a region should not take place unless the region's accounts are current and the budget reform has been implemented.


The same packet of materials was sent to the Ministry of Capacity Building and to the Ethiopian Civil Service College. ---Draft Revision of Manual 3 Version 1.1 Completed A draft revision of Manual 3 was completed. The draft revision includes an expanded description of the accounting system, including:

o Forms and registers o CAD/MoFED procedures o Application of the accounting system to complex organizations

The Accounts Reform Team will finalize the revision as soon as the team is officially appointed. ---Draft Revision of Training Module 3 Version 1.1 Completed A draft revision of Training Module 3 was completed. The revision will be finalized as soon as the revision of Manual 3 is finalized.

• BDA System A new BDA system to complement the new accounting system is in process. A local consultant is creating the database and program. The new BDA system consists of four modules: treasury/disbursement, budget adjustment, CAD transaction register, and monthly report consolidation. All modules are completed. The treasury/disbursement, budget adjustment, and CAD transaction register are in operation and performing well. The monthly report consolidation is completed, but has not been used by CAD yet.

• Fixed Asset Management DSA is finalizing a fixed asset management manual. The manual is based on the comments received from an initial draft property management manual exposed for comments. The manual is 75% complete.

• Accounting Reform in SNNPRG

SNNPRG is planning to implement the new accounting system in EFY 1996 with DSA assistance. An Accounts Reform Design Team is established in SNNPRG, and two meetings have been held in Awassa with the Team and DSA. Information on adapting the new accounting system to SNNPRG was gathered and issues were discussed. An assessment of woreda capacity will be conducted with DSA assistance during October. The federal Manual 3 is being revised for use in SNNPRG. CAD is coordinating with the SNNPRG Accounts Reform Team.


• The Accounts Backlog

The accounts reform is implementing tools, such as double-entry bookkeeping and modified cash basis accounting, that are necessary to reduce backlogs and improve the financial accountability of government. However, the accounting tools alone are not sufficient to accomplish the objectives. Accounting backlogs are created by a complex set of interrelated problems, including: − Staff: Accounting staff are too few and unqualified. − Working Conditions: Accounting staff are assigned to crowded work

areas and noisy environments that may lack equipment as basic as a calculator.

− Workload: Accountants are not responsible for FGE accounts alone. Accountants also are responsible for: o Procurement Regulations: It is the accountants' responsibility to

enforce the regulations by refusing to record expenditure until regulations are complied with. This can cause delays in reporting expenditures.

o Budget Adjustment: Accountants are responsible for maintenance of the adjusted budget.

o Cash Requisitions: Accountants are responsible for requesting and recording cash from Treasury by item of expenditure.

o Off-budget accounting duties: Accountants often must maintain accounts for bank accounts that are not part of the FGE accounting system. Examples include bank accounts kept for donors and HIV.

o Duties to Donor/Lender: Accountants often maintain accounting records for donors and lenders using accounting systems established by the donors and lenders, in addition to maintaining the FGE accounting system.

The total workload of accountants is more than simply recording and reporting FGE accounting information. Given limited capacity, the highest priority is not always given to FGE accounts.

− Complex Public Bodies: Some public bodies are complex organizations. DSA lacks the capacity to analyze and reorganize individual Public Bodies.

− National Bank of Ethiopia: The banking system does not provide sufficiently detailed information to CAD for proper recording of many transactions. DSA lacks the capacity to analyze and reorganize the Ethiopian banking system.

− Computerization: Double-entry bookkeeping creates additional paperwork that is easily handled using simple desktop computer processes. Although the BDA system created by DSA can be adapted for use by accountants throughout the system, DSA lacks the capacity to implement.


− Other Financial Processes: The accounting system is the end of the government financial process. Planning, budget, cash management, data processing, procurement, inspection, audit, counterpart funds, stores, and all other processes in the financial system impact accounts. If any of these processes are delayed, account processes are delayed.

Reducing accounts backlogs requires more than new tools. Additional staff, improved working conditions, a revision of some task assignments, changes to some regulations and some donors/lender procedures, reorganization of some public bodies, improvements to the banking system, computerized accounting processes, and other financial reforms also are necessary.

• Auditor General and Inspection Processes

The new accounting system fundamentally changes the accounting processes and records of Public Bodies. Auditors and Inspectors need a thorough understanding of the new accounting system. DSA is helping to provide this understanding by supporting the training of General Auditors and Inspectors. However, in addition to gaining an understanding of the accounting system, the General Auditors and Inspectors must consider the impact that the new accounting system has on their standard procedures. Changes to audit and inspection programs, actions taken as a result of findings, and certain laws, regulations and directives should be reconsidered. For example, currently Inspectors count cash in the safe at year-end. Cash distributions for next year's budget are reduced by that amount. Although this procedure is appropriate in a cash-based accounting system, it is inappropriate in a modified-cash basis accounting system. Other procedures, laws, regulations and directives may be equally inappropriate.

B. Budget Reform

• Budget Reform in the SNNPRG

---Cycle #1 Budget Production Cycle #1 budget information was entered and consolidated using the BIS. A consolidated Cycle #1 budget was prepared for the weredas, special weredas, zones and the region. The Cycle #1 budget document was 16 volumes and over 2300 pages in length and had details by line item using the new chart of accounts (B-55 to B-70). The BIS demonstrated again that it is robust and is capable of producing budget reports by sector, by item of expenditure and by jurisdiction. The need to have more trained budget staff in the BIS to takeover the management of the system, and extend it to few zones, as a pilot was among the issues raised during the August meeting


with the reform task force. The BIS team of the DSA project has started to provide training on the production of reports.

---Automation Support During the reporting period the project provided the BoFED two computer specialists to assist them in preparing the Cycle #1 budget and enter the Cycle #2 data. Because of the BoFED's limited manpower in information technology, the continued support was necessary. The principal BoFED staff member involved in managing information systems was unable to manage the processing because he was fully occupied in assisting in the introduction of budget execution procedures. (While fully occupied elsewhere he was extensively involved in this process). The Project has developed a plan to train BoFED staff in the management of the system.

---Budget Proclamation The Project assisted the Region to finalize the English and Amharic version of SNNPRG FY 1995 budget proclamation. Summary tables were prepared to facilitate the budget appropriation process.

---Assessment of the Reform The Regional Budget Reform Team presented its assessment of the FY 1994 budget reform and held discussions with the DSA Project team in August.1

---Action Plan for FY 1995 An action plan was also prepared in August during consultations with the regional BoFED for the budget and accounts reform for FY 1995. The action plan indicates the major activities that would be performed in each month from August 2002 to June 2003.

---Assessment of the FY 1994 Budget Reform It was decided to make an assessment of the regional capacity to execute the FY 1995 budget. A questionnaire was developed in September by the DSA Project for this purpose and was agreed upon by the Regional Task Force. The objective of the assessment was to identify: the status of manpower in terms of staffing and skill, training needs, problems encountered in budget preparation and execution (issues of doing budget in two cycles, adequacy of budget formats, budget allocation procedures, payment requisition and disbursement procedures), the availability of bank accounts, the pooling system and how it operates, and the preconditions to undertake the accounts reform.

1 Budget Reform Team of the SNNPRG, "Assessment of the Implementation of the Budget Reform in the Southern Nations, Nationalities and Peoples Regional Government," August 2002. (Outside Report on the DSA Project, OR-1).


• Workshop on the SNNPRG Budget Reform in Awassa (September 2-3)

There were three objectives of this workshop:

1) To present the SNNPRG budget reform, and the problems encountered and the solutions found.

2) To review the experience of other regions in the three reforms: 1) the budget reform, 2) the restructuring of public bodies and 3) the devolution process. The objective of these discussions was to develop consistent guidelines and work procedures that would promote strong financial management in regions and assist in the consolidation of national accounts at the federal level.

3) To present to regions what preparations they need to make to implement the accounts reform.

The documents of the SNNPRG budget reform were distributed to the participants and the SNNPRG Budget Reform Team made presentations. All of the regions participated in the workshop except for the Somali region which could not attend because of a car accident. Three regions, Amhara, Oromia, and Tigray presented the major features of their pooling systems. The presentations indicated that not all pooling procedures are similar across the regions, that regions need to exchange experiences and try to simplify the pooling system, and that there should be consistency across regions that would enable the consolidation of data at the Federal level.

The workshop also presented the prerequisites of the accounts reform: a stable structure (budget structure, pool system, bank accounts, complete the devolution process, and complete the budget reform), stable personnel assignments, and little or no backlog in closing accounts.

The workshop identified important lessons for improving budget reform in regions (B-75):

o Receipt of the federal subsidy figures on time and doing only one cycle

budgeting to economize on resources.

o Need for a clear directive on the establishment of the sinking fund.

o The pooling system is still unclear. Thus, revise own budget structure and attempt to have similar pool guidelines.

o Complete staffing of weredas before providing training.

o Clearly demarcate expenditure assignment of regions, zones and weredas

o Prepare a revenue sharing mechanism between regions and weredas


o Decide on the issue of unspent money at the wereda level

o Prepare a transparent, fair, need based, and output conditioned formula

that accommodates expenditure requirements.

o Properly implement the budget reform prior to an accounts reform • Budget Reform in Oromia

---Experience in Implementing the Budget Reform in FY 1994 The Oromia Bureau of Finance and Economic Development held discussions with the DSA Project on July 5th and explained the status of their experience with budget reform in FY 1994 and the assistance they needed from the Project. Due to its commitments to the budget reform in the SNNPRG, the Project was not involved in Oromia's budget reform in FY 1994. The Oromia BoFED indicated that they tried to implement the budget reform in FY 1994 after receiving a five-day training program which they felt was wholly inadequate. The training was rushed and appropriate trainees were not selected because staffing at the wereda level was not complete at the time of the training. As a result, some trained staff were assigned to other posts and were not involved in budget preparation. Moreover, the formats used for the training were incomplete and the training material was not translated into Oromiffa. The BoFED also listed a number of other problems encountered during their FY 1994 budget reform: the BDA in Oromia is not updated to fit into the new chart of accounts, the grant formula did not work properly; pooling instructions were not prepared, and training was not given on the budget procedures. The FY1995 budget for Oromia was not completed on time because the federal subsidy arrived very late, it was not easy to integrate the new procedures into the system, and the staffing of the weredas was not settled so it was not possible to accurately determine the wereda budget.

---Regional Requirements Following the July 5th meeting, Project staff visited the Regional BoFED on July 22nd and 26th and discussed possible next steps. Concerning the training needs, the BOFED officials stated the following: since they have already started the new budget reform 1) they do not need to train staff in the FGE Accounting Module 1; 2) they do not need to train on Module A Version 1.0 (accounts training manual); and, 3) they want to have a modified and translated copy of the training manual developed for the SNNPRG (project report T-98) and provide intensive training on that manual.

It was agreed to prepare a training manual and the Oromiffa version of budget forms. The training manual would include a complete set of the budget formats. It was also proposed to prepare an action plan for training.


---Translation of budget forms A number of budget formats (MeBeMa’s, KaBeMa’s, GeHe’s and GeBeWe’s) and budget call directives were translated into Oromiffa finalized. The budget formats which were missing (GeBeMa/11,12, KaBeMa/11,12 and BeMa/10) in the FY 1994 crash training program were identified and translated into Oromiffa. The SNNPRG Budget Execution Training Manual was reviewed to fit into the requirements of Oromia and is ready for translation.

---BoFED's Budget Reform Request In August, Oromia came up with a request of 8.4 million Birr to train 6907 staff in the new budget procedures and the automation of the budget in 50 weredas. The Project indicated that it would review this proposal and discuss with the relevant federal officials.

• Tigray and Amhara Regions

The Project held discussions with officials of the two regions on how to introduce the new Civil Service Budget Reform. Agreements were reached with the two regions to prepare action plans on how to do the reform in their respective regions, and the two regions are currently preparing their action plans.

• Development of Guidelines to Assist Weredas in Preparing their Budgets

A draft guideline has been developed on how to prepare and execute budget in weredas, zones and regions. The objective of this guideline is to provide a simplified instruction that assists budget staff at all levels on budget preparation and execution. It introduces the concept of budgeting, charts of accounts, the financial calendar, and the stages of budgeting. The guide provides instructions on how to allocate the budget between recurrent and capital, how to prepare and present recurrent and capital budgets, and how to make budget adjustments. The Guideline also provides information on budget execution procedures, (payment request and authorization procedures) and how to complete budget preparation and execution.

• Preparation of Budget Training Modules

Budget preparation and execution training manuals were prepared by the Project for the SNNPRG budget reform. Since other regions are also moving forward to introduce the budget reform it is necessary to prepare a standardized and comprehensive budget training manual that serves all the regions. The Project is preparing such budget-training manual in four Modules.

Module 1 on Budget Classification and Charts of Accounts


Module 2 on Budget Preparation and Presentation Module 3 on Public Expenditure Programming: Concepts and

Methods, and Module 4 on Budget Execution

When these training modules are finalized they will be translated into local languages and will be used for budget preparation and execution training by regions.

• Support to the Ministry of Finance and Economic Development in production

of the tables for the FY 1995 budget and the notification forms

---Production of the tables of the Annual Budget In July the Project staff using the BIS entered in the last data for the FY 1995 Recommended Budget. The annual budget (the two "Green Books") was then produced in Amharic (B-51 and B-52) and English (B-53 and B-54) were prepared but without the text from the Budget Departments of MoFED. ---Production of the Budget Notification Forms Project staff in July using the BIS produced 8 copies of the FY 1995 budget notification for over 500 Federal sub-agencies and projects. Production was completed within two days.

C. In-Service Training • Module 3 training for federal accountants

Module 3 Accounts Training Program continued in this quarter for 202 Federal accounts staff bringing the total number of trained federal staff to 994. 965 of these were tested at the end of each training sessions and 83% of these obtained grades above average. 69% of them obtained very good results (80+/100).

Review of the training evaluation forms reflected concerns raised by trainees such as continuity of the training program, follow-up of the trainees after they have returned to their work- places and requirement for an awareness training program for senior officials in the new accounting system. The trainees complained that Amharic manuals and forms should have been made available for the training. Indeed, because of the delay in the translation process of the Manual 3 documents, the Project produced and distributed English version manuals to all trainees. An additional training program in this new accounting system was also planned for the end of September to train Inspection Department staff of the Ministry of Finance and Economic Development: the first class run from


September 16 to 20, 2002 with 42 participants. 45 inspectors are expected to participate in the second class starting on September 30, 2002.

Furthermore, 50 copies of each of the 3 volumes of Manual 3 and 50 copies of the Module 3 trainee manuals were sent to the Federal Auditor General on September 13, 2002 to be used in a training program organized in-house by the Auditor General.

• Translation of Manual 3

The Translation of Manual 3 scheduled to be completed on May 20th, 2002, was finalized and handed over to the DSA Project on August 14, 2002. 1000 copies of the Amharic version of each of the 3 volumes of Manual 3 were printed to be distributed to Federal Public Bodies as well as regions.

• Budget execution training programs in Amhara and Tigray regions

With the wereda devolution process, a new challenge faces weredas in managing their newly acquired budget execution responsibilities. During the Period July-August, a budget execution-training program dealing with accounting issues, disbursement as well as procurement was delivered to 262 trainees from 11 zones and 2,600 trainees from 116 weredas in the Amhara Region. Similarly in Tigray, a training of trainers program in budget execution involving 50 participants was conducted from August 26 to September 5, 2002. These trainers are expected to train 420 participants from 35 weredas in a budget execution-training program in October 2002.

• In-Country Specialist Capacity Training

The regional management institutes did not provide any in-service training programs this quarter following the Project’s earlier notice (November 2001 – IFTP Q10) of funding constraints. However, a new funding agreement between the USAID and Ireland Aid is being processed currently. The Project will release the necessary funding to run the in-service training program again as soon as the Contract Agreement is finalized.

The total number of participants in the in-service financial training program at the Regional Management Institutes is 4,875 (Annex 1). To date, the total number of staff trained in budget preparation and execution is 6333 (Annex 2).


III. OUTSTANDING ISSUES • Delay in Incremental Funding of the Project

As of the date of this report, incremental funding necessary for the implementation of the Project's Strategic Plan for FY 1995 is delayed and is currently unavailable. If the funding is not available to the Project by December 25th, the Project's Strategic Plan for FY 1995 must be modified. --Background The initial budget for Phase 3 of the DSA Project agreed to by the Government and USAID was for $7.2 million for three years (March 2001-March 2004). USAID reduced this budget by $1.5 million in March of 2001 at the beginning of Phase 3. USAID reprogrammed the funds to other activities. The $1.5 million reduction reduced the in-service training program during the second half of the phase 3 (October 1, 2002 to March 2004).

USAID and the Government agreed that alternative sources of funding should be sought to replace the lost funds. The Steering Committee was informed of the progress on obtaining additional funding in (see Quarterly Reports # 18 and 21). Irish Aid and the European Union each proposed to fund the Project with one million euros for a total of approximately $1,800,000. With this level of incremental funding, the Project would be able to implement the Strategic Plan for FY 1995. The Project presented the Strategic Plan for FY 1995 to the Director of the Civil Service Reform Project in a brief (M-15) submitted to the MoCB on April 10th. The same brief was also submitted to State Minister Getachew Gebre of MoFED in April. Table 2 of the brief outlined Table 2 of the brief outlined the sequence of implementing the CSRP financial reforms based on a strategy of federal first, pilot region second and then extension to the other high capacity regions. For FY 1995 the proposed strategy is to implement the accounts reform in the SNNPRG and the budget reform in the Amhara and Tigray regions. The Chief of Party met with the Head of the CSRP in August and reiterated this sequence and specifically asked if the Project should proceed or should await the reorganization of the CSRP. The Project was instructed to proceed. The Head of the CSRP asked the Chief of Party whether the Project had the capacity and funds to assist these reforms. He was assured that it did if the proposed incremental funding by the EU and Irish Aid totaling two million euros was forthcoming.


Based on the strong commitment of Irish Aid to this program which included "letters of comfort", the DSA project proceeded in Spring and Summer to support the implementation of the accounts reform at the federal level (1,081 staff trained) and budget execution training at the weredas in the SNNPRG (2,330 staff), Amhara (2,872 staff) and Tigray (50 staff) for a total of 6,333 trainees. Without this program, the federal accounts reform could not have been implemented for the FY 1995 budget and the wereda execution of the FY 95 budget would have been hampered. These training activities cost $513,007 and the Project funded them with the understanding that these activities would be covered by Irish Aid. As of the date of this report, Minister Getachew has agreed in principle that MoFED would sign a Memorandum of Understanding with Irish Aid and USAID to permit reimbursing the $513,007 to the Project. MoFED has also agreed to hold further discussions with USAID and Irish Aid on the modalities for future funding. ---Consequences Without the additional $400,000 proposed by Irish Aid and the $900,000 proposed by the EU the Project cannot proceed to implement the reforms proposed in the Project's FY 1995 strategic plan. The following are the estimated costs of the proposed reforms:

SNNPRG Accounts Reform $464,000 Amhara Budget Reform $524,000 Tigray Budget Reform $384,000 Sub-Total $1,372,000

There are also two additional reforms the Project has been asked to fund:

SNNPRG Budget Reform $185,000 Tigray Accounts Reform $200,000 Sub-Total $385,000

A strong case can especially be made for funding the SNNPRG Budget Reform for an additional year to complete the work started in FY 1994. The SNNPRG Budget Reform needs support for a second year because of the relocation of wereda staff. Finally, Oromia Region has asked the Project for assistance to the Oromia Budget Reform. The Project has no cost projections for this activity and is evaluating what is feasible given the potential commitments in the other regions.


• Scope of the Strategic Plan for FY 1995

Assuming the incremental funding discussed above is sorted out, the Project still has excessive demands in FY 1995 for assistance to regions on accounts, budget and expenditure planning reform. The Project is concerned that if Project resources are spread too thin there will not be adequate capacity to promote a quality reform. The Government's policy to devolve financial management in FY 1995 has makes the assistance task even more difficult because it has significantly expanded the number of public bodies that will have to manage these financial systems. While recognizing the difficulty of selecting one region over another for assistance, the Project still maintains that selection of regions for reform should be based on the status of their closure of accounts. This criteria was applied in FY 1994 when selecting the SNNPRG for the first regional budget reform and should be applied in FY 1995 in selecting regions for assistance in the accounts and budget reform.

• Reduction in Project Office Space

On November 8th the Project was notified by Minister Getachew Gebre that the Project would have to vacate two offices. The project was given seven days to vacate one office and fourteen days to vacate the second office. The Chief of Party drafted a memorandum to Minister Getachew Gebre. The memorandum requested a reconsideration of the notice and stated that this action would cause a reduction in the ability of the Project to provide support. One of the two rooms identified to be vacated housed the computer staff of the sub-contractor. The loss of this office means that the 6 to 11 computer staff using that office will not be available to support MoFED's BIS and expanded BDA systems in a responsive manner.


ANNEX 1

IN-SERVICE TRAINING

The following table depicts the training programs conducted to date by the Regional Management Institutes and the ECSC.

No. of Rounds (Starting

before IFTP)

Actual training

figures (Total to date)

Actual training figures

(Under IFTP1)

FGE Accounting training programs

starting date

SNN&P RMI 11 895 713

October 1998

Oromia RMI 6 600 600 October 1999

Amhara RMI 12 798 600 October 1998

Tigray RMI 13 508 378 October 1998

Benishangul Gumuz RMI

8 626 626 February 2000

Addis Ababa RMI 8 486 486 March 2000

Somali RMI 2 113 113 October 2001

Gambela RMI 2 159 159 September 2001

ECSC 14 690 563 October 1998

4,875 4,238

Note1: The IFTP account started operating in September 1999.


ANNEX 3

DOCUMENT REPRODUCTION DURING THE REPORTING PERIOD

• SNNPRG Budget Reform Program

16 Volumes of the Cycle 1 Budget Summary and Detail documents were printed in 20 copies for the SNNPR Government.

• Federal Budget Reform Program

8 copies of over 500 sub-agency and project Budget Notifications were printed for the Budget Consolidation Department of MOFED. The 2002-2003 Federal Budget Summary and Detail documents (Green Books) were printed in both Amharic and English versions for Minister Neway G/Ab of the Prime Minister’s Office, Minister d’Etat Fikru Dessalegn of the Capacity Building Ministry, Minister d’Etat Dr. Mulu Ketsela of MOFED and Minister d’Etat Getachew Gebre of MOFED.

• Accounts Reform Progam 350 copies of each of the 3 Volumes of Manual 3 and the trainee manual were produced in-house for distribution as well as the federal manual 3 training program, in addition to the 1000 copies produced last quarter. 1000 Amharic version copies of each of the 3 Volumes of Manual 3 were produced using a private printing press for distribution to Federal Public Bodies and regions. Also during this reporting period, 200 additional copies of the 3 Manual 3 Volumes were printed for the MOFED Inspection Department Training Program on Manual 3 and a similar training program organized in-house by the Auditor General. Furthermore, a total of 1,797 copies of the 18 Manual 3 training forms were produced for the MOFED Inspection Department Training Program on Manual 3.


• Budget Execution Training Program 3000 copies of the Module A trainee manual, Amharic version, and 400 copies of the Module A trainer guide were produced for the Amhara Budget Execution Training Program. 40 copies of “the Pool Guidelines”, “the Financial Proclamation and Directives” and “the Complete Case Solution” documents were produced for the Tigray Region Budget Execution Training of Trainers Program.

• SNNPRG Workshop on Budget and Accounts Reform The “SNNPR Decentralization” document, the Woreda, Zone and Regional Structure documents, sample documents on Cycle 1 Budget Request from the Awassa Zuria Woreda, Cycle 1 and 2 Budget Call documents, as well as the Minutes of the April Workshop in Awassa, were each produced in 100 copies for distribution to participants of the September 2 and 3 workshop on Budget and Accounts Reforms.


ANNEX 4

PROJECT REPORTS A. Accounts Reform Code Title A-1 “Report of Visits to Regions: Assessment of Training Needs in

accounting,” by James Yardley, August 1, 1997. A-2 “Assessment of Training Needs in Accounting and Accounting

Practices,” by James Yardley, August 1, 1997. A-3 “Accounts Reform Project Training Strategy,” by James Yardley,

August 12, 1997. A-4 “Financial Reporting End State,” by James Yardley, August 18,

1997. A-5 “Accounting Specialist Training: Training for Accountants in a Self-

Accounting Unit,” by James Yardley, August 19, 1997. A-6 “Trip Report to Region 1,” January 5, 1998. A-7 “Trip Report to Southern Nations,” January 5, 1998. A-8 “Trip Report to Amhara Regional State,” January 5, 1998. A-9 “Trip Report to Dire Dawa Administrative Council, Harar and

Somalia Regional States,” January 7, 1998. A-10 “Trip Report to Afar Region Government,” Jan. 12 to Feb. 9 1998 . A-11 “Report of Consultancy,” by James Yardley, 22 June - 22 August,

1998. A-12 “Donor Accounting,” by James Yardley, August 21, 1998. A-13 “Description of the Ethiopian Government Accounting System:

Accounting Cycles and Processes,” September 28, 1998. A-14 “Description of the Ethiopian Government Accounting System:

Government Accounting Form,” September 28, 1998.(Updated June 13, 2000, Version 1.1 Draft) Revised on September 30, 2000.


A-15 “Accounts Policy Paper,” December 25, 1998. A-16 “Accounts Issues Paper,” December 28, 1998. A-17 “Summary of Recommendations for the Description of the Ethiopian

Government Accounting System,” December 31, 1998. A-18 “Report on the Accounts Design Team’s Review of Regional

Accounting Systems,” December 9, 1998. A-19 “Accounting for Donor Funds and External Assistance,” December

29, 1998. A-20 “Report of Consultancy,” by James Yardley and Kelly Richmond,

January 20, 1999. A-21 “Trip Report Dire Dawa and Harari Region”, March 9, 1999. A-22 “Trip Report Afar Region”, February 24,1999. A-23 “Trip Report SNNPR State”, January 11,1999. A-24 “Donor Accounting”, Manual 2 Version 1.0, August 10, 2000. A-25 "Memorandum on Improvements to the Accounting System." by

Karl Erik Lindberg, September 8, 2000. A-26 "Review of Property Management and Fixed Assets System." by

James Joseph, May 2001. A-27 "Accounts Reform Design Manual (Manual 3): Overview of

Operations and Financial Reports, Details by Transaction." by Accounts Design Team, August 1 2001.

A-28 "Accounts Reform Design Manual: Procedures to Establish Basic

Records for Fixed Assets – First draft." by James Joseph, August 1 2001. (Second draft dated August 17, 2001), (Third draft dated August 27, 2001)

A-29 "Strategic Plan for the Accounts Project Phase Three: EFY 1993-

1995." August 10, 2001 A-30 "Accounts Reform Design Manual: Procedures to Establish Basic

Records for Fixed Assets – First draft." by James Joseph, August 27, 2001. [Amharic version]


A-31 “Donor Accounting”, Manual 2 Version 1.0, August 10, 2000.

[Oromiffa version] A-32 “Automation Requirements for Manual 3 of the Accounts Reform”,

January 2002. A-33 Report on Accounting Backlog, October 2001. A-34 Report on the Accounts Reform Workshop, September 20 & 21 at

the Addis Ababa Ghion Hotel, October 2001. A-35 “Manual 3: FGE Accounting System – Volume I: Accounting for

modified cash basis transaction”, January 2002 A-36 “Manual 3: FGE Accounting System – Volume II: FGE Charts of

Accounts”, January 2002 A-37 “Manual 3: FGE Accounting System – Volume III: Accounting for

other Fixed Assets and Liabilities”, January 2002 A-38 “Donor Accounting”, Manual 2 Version 1.0, August 10, 2000.

[Tigrigna version] A-39 “Accounting System for FY 1995 – SNNPRG”, June 2002 A-40 “Manual 3: FGE Accounting System – Volume I: Accounting for

modified cash basis transaction”, January 2002 [Amharic version] A-41 “Manual 3: FGE Accounting System – Volume II: FGE Charts of

Accounts”, January 2002 [Amharic version]

A-42 “Manual 3: FGE Accounting System – Volume III: Accounting for

other Fixed Assets and Liabilities”, January 2002 [Amharic version] A-43 “Accounting System for FY 1995 – SNNPRG”, June 2002 [Amharic version] A-44 “Capacity Assessment of Region, Zones and Woredas in SNNPR to

Execute the EFY 1995 Budget – Team 1 Report”, October 2002. A-45 “Capacity Assessment of Region, Zones and Woredas in SNNPR to

Execute the EFY 1995 Budget – Team 2 Report”, October 2002.


A-46 “Capacity Assessment of Region, Zones and Woredas in SNNPR to

Execute the EFY 1995 Budget – Team 3 Report”, October 2002. A-47 “Capacity Assessment of Region, Zones and Woredas in SNNPR to

Execute the EFY 1995 Budget – Team 4 Report”, October 2002. A-48 “Donor Accounting”, Manual 2 Version 1.0, August 10, 2000.

[Somali version] B. Budget Reform Code Title B-1 “Budgeting Basics: Introduction,” March 14, 1997. B-2 “Draft Budget Policy Paper,” December 23, 1997. B-3 “Draft Budget Issues Paper,” December 23, 1997. B-4 “Budget Manual Version 1: Budget Processes & Preparation,”

January 15, 1998. B-5 “Defining Public Bodies,” June 1998. B-6 “The Process of Parliamentary Appropriation and Approval of the

Budget,” June, 1998. B-7 “Budget Reform Design Manual Version 2:0, Budget Classification,

Expenditure Codes and Budget Formats," July 7, 1998 B-8 “Issues about the PIP and Budgeting,” November 17, 1998. B-9 “Policy issues that need to be resolved to implement Version 2

Budget Reform Design Manual,” November 17, 1998. B-10 “Defining Public Bodies,” (Revised), November 30, 1998. B-11 “The Process of Parliamentary Approval and Appropriation for the

Budget,” (Revised), December 12, 1998. B-12 “Separate Appropriates of the Regional Subsidies,” December 12,

1998. B-13 “The Treatment of Pensions,” December 20, 1998.


B-14 “Budget Reform Design Manual Version 3.0: Management,

Organization and Staffing of Budgeting,” September 1, 1999. B-15 “Budget Reform Design Manual Version 2: Chart of Accounts,

Budget Preparation, and Presentation,” March 25, 1999 (Updated December 3, 1999).

B-16 “Budget Reform Design Manual Version 2.1,” January 24, 2000

(Updated on February 17, 2000) B-17 “Budget Information System – Results of Initial System Study,

Proposed Future Activities and Work Completed to Date, Version 1.0,” by Shaun McGrath, February 2000

B-18 "Budget Information System - Work Plan Version 1.0a Draft, by

Shaun McGrath, April 28, 2000 B-19 “Unit Costs and their Role in the New Budget System”, by Perran

Penrose, May 2000. B-20 "Financial Reform in a Devolved African Country. Lessons Learned

from Ethiopia", by Stephen B. Peterson, May 8, 2000 B-21 “Budget Information System – Work Plan Version 1.0b Draft”, by

Shaun McGrath, June 10, 2000. B-22 "Budget Information System – Work Plan Final Version", by Shaun

McGrath, June 19, 2000. B-23 "Budget Reform Design Manual, Organization, Staffing and

Administration of Budgeting." Version 3.0, June 18, 2000.

B-24 “Consultancy in Aid Management” by Edna Elliot McColl, June 2000 B-25 “Budget Reform Design Manual Version 2.1,” (Oromiffa Version)

July 16, 2000 B-26 “Budget Reform Design Manual Version 2.1,” (Amharic Version)

July 27, 2000 B-27 “Strategic Plan for Implementing the Budget Reform at the Federal

Level for EFY 1994.” October 2, 2000. B-28 “Work Plan for Annex 1 of the Strategic Plan: Tasks and

Institutional Responsibilities for Federal Public Bodies in Implementing the Budget Reform in EFY 1994.” October 10, 2000.


B-29 “Work Plan for Annex 2 of the Strategic Plan: Tasks and

Institutional Responsibilities for the Ministry of Health and the Ethiopian Roads Authority for Implementing the Budget Reform in EFY 1994.” October 10, 2000.

B-30 “Work Plan for Annex 3 of the Strategic Plan: Tasks and

Institutional Responsibilities for the Ministry of Finance and the Ministry of Economic Development and Cooperation for Implementing the Budget Reform in EFY 1994.” October 10, 2000.

B-31 “Data Management Plan for Implementing the Budget Reform by

Federal Public Bodies using the Budget Information System (BIS).” January 11, 2000.

B-32 “Budget Reform Design Manual Version 2.1,” (Tigrigna version)

January 23, 2001. B-33 “FY1994 Recommended Budget for the FDRE, Volume I, Budget

Summary.” Amharic Version B-34 “FY1994 Recommended Budget for the FDRE, Volume II, Budget

Details.” Amharic Version B-35 “FY1994 Recommended Budget for the FDRE, Volume I, Budget

Summary.” English Version B-36 “FY1994 Recommended Budget for the FDRE, Volume II, Budget

Details.” English Version B-37 “FY1994 Approved Budget for the FDRE, Volume I, Budget

Summary.” Amharic Version B-38 “FY1994 Approved Budget for the FDRE, Volume II, Budget

Details.” Amharic Version B-39 “FY1994 Approved Budget for the FDRE, Volume I, Budget

Summary.” English Version B-40 “FY1994 Approved Budget for the FDRE, Volume II, Budget

Details.” English Version B-41 “Civil Service Reform Program - Strategic Plan for implementing the

Budget Reform during FY 1994”, November 28, 2001.


B-42 “Proposal for the Implementation of the Budget Reform in the Southern Nations Nationalities and Peoples Regional State”, December 6, 2001.

B-43 “The Budget Structure of the Southern Nations Nationalities and

Peoples Regional State”, January 2002. B-44 “A Strategy for Reforming Public Expenditure Management in the

Southern Nations Nationalities and Peoples Regional Government for Fiscal Years 1994-1995”, December 20, 2001.

B-45 “Revised Strategy the Preparation and Implementation of the FY

1995 Budget for the Southern Nations Nationalities and Peoples Regional Government”, January 3, 2002.

B-46 “Civil Service Reform Program: Assessment of the Implementation

of the Budget Reform for the preparation of the FY 1994 Federal Budget”, December 3, 2001.

B-47 "SNNPRG EFY 1995 Budget Call for Regional Public Bodies."

[Amharic version] B-48 "SNNPRG EFY 1995 Budget Call for Zone Public Bodies."

[Amharic version] B-49 "SNNPRG EFY 1995 Budget Call for Woreda Public Bodies."

[Amharic version] B-50 "Proposal for Accelerating the Budget Reform to Amhara, Oromia, Tigray Regions in FY 1994." January 31, 2002. B-51 “FY1995 Requested Budget for the FDRE, Volume I, Budget

Summary.” Amharic Version B-52 “FY1995 Requested Budget for the FDRE, Volume II, Budget

Details.” Amharic Version B-53 “FY1995 Requested Budget for the FDRE, Volume I, Budget

Summary.” English Version B-54 “FY1995 Requested Budget for the FDRE, Volume II, Budget

Details.” English Version B-55 "SNNPR Budget Reform: Cycle 1 Budget Request: Silte zone and

its weredas". June 2002


B-56 "SNNPR Budget Reform: Cycle 1 Budget Request: Sidama zone and its weredas". June 2002

B-57 "SNNPR Budget Reform: Cycle 1 Budget Request: Sheka zone

and its weredas". June 2002 B-58 "SNNPR Budget Reform: Cycle 1 Budget Request: Bench Magi

zone and its weredas". June 2002 B-59 "SNNPR Budget Reform: Cycle 1 Budget Request: Hadiya zone

and its weredas". June 2002 B-60 "SNNPR Budget Reform: Cycle 1 Budget Request: Dawuro zone

and its weredas". June 2002 B-61 "SNNPR Budget Reform: Cycle 1 Budget Request: Gedeo zone

and its weredas". June 2002 B-62 "SNNPR Budget Reform: Cycle 1 Budget Request: Debub Omo

zone and its weredas". June 2002 B-63 "SNNPR Budget Reform: Cycle 1 Budget Request: Gurage zone

and its weredas". June 2002 B-64 "SNNPR Budget Reform: Cycle 1 Budget Request: Kembata &

Tinbaro zone and its weredas". June 2002 B-65 "SNNPR Budget Reform: Cycle 1 Budget Request: Gamu Gofa

zone and its weredas". June 2002 B-66 "SNNPR Budget Reform: Cycle 1 Budget Request: Keffa zone

and its weredas". June 2002 B-67 "SNNPR Budget Reform: Cycle 1 Budget Request: Welayta zone

and its weredas". June 2002 B-68 "SNNPR Budget Reform: Cycle 1 Budget Request: SNNPRG

Regional Bureaus ". June 2002 B-69 "SNNPR Budget Reform: Cycle 1 Budget Request: SNNPRG

Special Weredas". June 2002 B-70 "SNNPR Budget Reform: Summary SNNPRG Cycle 1 Budget

Request". June 2002


B-71 “FY1995 Approved Budget for the FDRE, Volume I, Budget Summary.” Amharic Version

B-72 “FY1995 Approved Budget for the FDRE, Volume II, Budget

Details.” Amharic Version B-73 “FY1995 Approved Budget for the FDRE, Volume I, Budget

Summary.” English Version B-74 “FY1995 Approved Budget for the FDRE, Volume II, Budget

Details.” English Version B-75 "Civil Service Reform Program: Report on the Experience Sharing

Workshop in Budget Reform". September 2-3, 2002, Awassa. C. Cash Management Code Title C-1 “Issues in Cash Management: Development of Strategy,” by Eric de

Mel, June 28, 1999. C-2 “Development of a Cash Management Strategy” by Eric de Mel,

September 22, 1999. C-3 Consultancy in Cash Management” by Virginia Robinson, March 1,

2000 C-4 Consultancy in Cash Management” by Wilbert H. Luck, May 30,

2000 D. Debt Management Code Title

D - 1 "Debt Management Issues (Ethiopia)" by Fernando Fernholz, September 1999.

E. Public Investment/Expenditure Reform Code Title


P-1 “Organization, staffing and management of the Capital Planning

Process at Federal, Sectoral and Regional Levels,” May 20, 1997. P-2 “Public Investment Program Design,” May 26, 1997, Updated June

19, 1997. P-3 “Outline: Macro Frame,” August 27, 1997. P-4 “Policy Paper on the Public Investment Program,” September

1998. P-5 “Issues Paper on the Public Investment Program,” September

1998. P-6 “Manual for the Preparation on the Public Investment Program,”

January 5 1998. P-7 “System Requirements and Terms of Reference for a Consultant on

Data Management for the Public Investment Program,” February, 1998.

P-8 “Expenditure Programming During the PIP Period,” March 1998. P-9 “Developing Indicative Planning Figures for Treasury and External

Funding for the PIP Period” FY 1991-1993,” March 1998. P-10 PIP Preparation: an Example Based on the Ethiopian Roads

Authority,” March 1998. P-11 “Indicative Planning Figures,” May 1998. P-12 “Forecast of External Funding Available to Ethiopia,” May 1998. P-13 “A Note on Flexibility and Relationship to the Capital Budget,” June,

1998. P-14 “Lessons Learned From Preparation of the 1991 - 93, Public

Investment Program,” November 1998. P-15 “PIP FY’s 1991 - 1993, Volume I English. P-15A “PIP FY’s 1991 - 1993, Volume I Amharic. P-16 “PIP FY’s 1991 - 1993, Volume II English.


P-17 “PIP FY’s 1991 - 1993, Volume II Amharic. P-18 “Briefing on the Status of the Public Investment Program,”

December, 1998. P-19 “Forecast of External Funding for 1992 - 94,” December 11,1998. P-20 “Assessment of the Applicability of the Federal PIP Format to the

Oromia Regional State,” PIP Design Team, August, 1998. (Revised March 2000)

P-21 “Fiscal Framework for Federal and Capital Expenditures 1992-94,”

March 22, 1999. P-22 “Fiscal Framework for the Public Investment Program 1992-1994,”

March 25, 1999. P-23 “Forecast of External Funding for 1992-1994,” February 10, 1999. P-24 “Preparation of the Macro-Economic and Fiscal Framework for

1993-1995,” May 13, 1999 (Updated July 1999 and December 1999).

P-25 “Briefing materials for MEDaC staff on the Public Investment

Program,” April 1999. P-26 “Database Management System for External Funding,” May 19,

1999. P-27 " Briefing Materials for Workshops for Federal Public bodies on the

preparation of the Public Investment Program," August, 1999. P-28 “Report on Workshops for Federal Public Bodies on the Preparation

of the Public Investment Program,” October 1999. P-29 “Macroeconomic and Fiscal Framework for 1993-95 (Draft for

Discussion),” December 9, 1999 (Updated December 29, 1999). (March 20, 2000: Third Revision _ consolidated document) P-30 “Forecast of External Funding for 1993-95,” December 23, 1999. (First Revision _ February 3, 2000) P-31 “Report on the PIP Workshop for MEDaC Departments,” May 11

1999.


P-32 “Assessment of the Applicability of the Federal PIP Format to the Tigray National Regional State” March 28, 2000.

P-33 “Assessment of the Applicability of the Federal PIP Format to the

Amhara National Regional State” March 29, 2000. P-34 “Assessment of the Applicability of the Federal PIP Format to the

SNN&P National Regional State” March 29, 2000. P-35 “Preparation of the Macro-Economic and Fiscal Framework for EFY

1994-96”, May 24, 2000 P-36 “Assessment of the Applicability of the Federal PIP Format to the

Gambela National Regional State”, June 13, 2000 P-37 “Implementing a Public Investment or Expenditure Program in the

National Regional States”, June 15, 2000 P-38 “Assessment of the Applicability of the Federal PIP Format to the

Benishangul Gumuz National Regional State” July 5, 2000. P-39 "Public Expenditure Program Design Document, Draft for

Discussion", August 1, 2000. (Updated November 2000) P-40 "Concept Paper for the Development of a Development of a Public

Expenditure Program, Draft for Discussion, August 4, 2000. (Updated November 19, 2000)

P-41 "Memorundum on revising the draft PEP design documents”.

Perran Penrose, January 2001 P-42 "The role of macroeconomic modeling in Ethiopia’s Public

Expenditure Planning Process: (Draft)” by Laurence Harris, April 2001

P-43 "Medium Term Economic Framework (MTEF) and Public

Expenditure Program (PEP)”. Perran Penrose, April 2001 P-44 "Aide Memoire” by Perran Penrose, August 10, 2001 P-45 "Aide Memoire” by Perran Penrose, October, 2001 P-46 "PEP – Policy Brief” by Perran Penrose, October, 2001 P-47 "Manual for the preparation of the PIP version 2.0”, November 2000


P-48 "The Regional Grant: An interim policy for FY 1995”, Perran Penrose, December 2001

P-49 "Civil Service Reform Program: SNNPR Budget Reform,

Developing a Formula for Block Grant Allocations to Woredas”, Perran Penrose, February 2002

P-50 "Civil Service Reform Program: Expenditure Planning Strategy”,

Perran Penrose, April 2002 P-51 "Civil Service Reform Program: SNNPR Budget Reform – Regional

Allocation Resources MTFF-PEP – Structure & Next Steps”, Perran Penrose, November 2002

F. Policy Advice to the Prime Minister’s Office Code Title PA-1 “The Potential for Cereal Exports from Ethiopia,” by Dr.Richard

Goldman, October 16, 1997. PA-2 “The Results of the Visit to Ethiopia,” by Professor Dwight Perkins,

December 19, 1997. PA-3 “Trip Report: My Visit to Ethiopia,” by Dr. Malcolm McPherson,

February 14, 1998. PA-4 “A Macroeconomic Model for Ethiopia,” by Dr. Malcolm McPherson

& Tzvetana Rakovski, February 7, 1998 (Updated on July 7th, 1999).

PA-5 “A Note on Macroeconomic Management in Ethiopia,” by Dr.

Malcolm McPherson, March 3, 1998. PA-6 “Strategy for Development of the Coffee Sector,” Dr. Mike

Westlake, October 24, 1998. PA-7 “Low Wages are Not Enough: An Analysis of Industrial Growth in

Ethiopia,” by Professor David Lindauer, June 1999. PA-8 " Policy Briefs," By Dr. Malcolm McPherson, October 1999. PA-9 “Potential Contribution of the DSA Project in Strengthening the

Ethiopian Tax System,” by Dr. Graham Glenday, December 15, 1999.


PA-10 "Interim Report on Initial Review of the Ethiopian Tax System." by Graham Glenday, February 13, 2000.

PA-11 "Terms of Reference for a Study for the Development of a System

for the Trading of Grain Warehouse Receipts at a Commodity Exchange." by Mike Westlake, September 15, 2000.

G. Training Strategy for Accounts, Budget, Public Investment/Expenditure

Planning Code Title T-1 “The Training Strategy for Accounts, Budget and Financial Planning

Under Civil Service Reform,” September 10, 1997. T-2 “Trip Report: Assessment of the Region 1 Management Institute,”

November 14, 1997. T-3 “Brief on the Training strategy for Accounts, Budgets, and Financial

Planning.” T-4 “Trip Report: Assessment of the Region 3 Management Institute,” December 3, 1997. T-5 “Training Module 1: The FGE System of Accounting,” by Frank

Cajthaml, March 12, 1998.

T-6 “Meeting on In-Service Training in Financial Management at the Ethiopian Civil Service College,” June 16, 1996.

T-7 “Training Manual (Trainer Version),” July 24, 1998. T-8 “Training Manual (Trainee Version),” July 24, 1998.

T-9 “Workbook for Trainees,” August 3, 1998.

T-10 “Guide for Trainers,” August 3, 1998. T-11 “Forms [Overheads] for Trainers,” August 3, 1998. T-12 “Overheads for Trainers,” August 3, 1998. T-13 “Tests and Solutions for Trainers,” August 3, 1998. T-14 “Getting Started: Public Investment Program,” June 1998.


T-15 “PIP Users Guide,” June 1998 (Updated on March and October

1999). T-16 “PIP Technical Guide,” June 1998 (Updated on March and October

1999). T-17 “LDS-Language Dictionary Systems Users Guide,” June 1998

(Updated on March and October 1999). T-18 “SAM-Systems Administration Module,” June 1998 (Updated on

March and October 1999). T-19 “PIP Sample Reports,” June 1998 (Updated on March and October

1999). T-20 “Minutes of the semi-annual Meeting of the Institutions delivering

In-service Training in Financial Management under the Civil Service Reform Program, January 29 – 30, 1999.

T-21 “Trip Report : Visit of Amhara Region Management Institute: June

21st-22nd, 1999,” June 29, 1999. T-22 “Trip Report: Visit of Tigray Regional Management Institute: June

24th, 1999,” June 29, 1999. T-23 “Visit of ECSC “, June 29 and July 14, 1999. T-24 “Trip Report: Visit of Oromia Regional Management Institute, July

2nd,1999 ” T-25 “Trip Report: Visit of SNN&P Regional Management Institute, July

8th, 1999”, July 9, 1999. T-26 “Trip Report: Impact Assessment Visit, Tigray Region”, July 26 –

August 5, 1999. T-27 “Module 1 and 2 (Draft): Chart of Accounts, Budget Preparation and

Presentation for the Federal Government,” by Perran Penrose, December 3, 1999.

T-28 Accounts Training Module 1 v1.1 “FGE System of Accounting –

Trainer Manual,” April 2000. T-29 Accounts Training Module 1 v1.1 “FGE System of Accounting –

Trainee Manual,” April 2000.



Guide to Trainers,” April 2000.

T-31 Accounts Training Module 1 v1.1 “FGE System of Accounting – Workbook for Trainees,” April 2000.


Overheads for Trainers,” April 2000. T-33 Accounts Training Module 1 v1.1 “FGE System of Accounting –

Forms [Overheads] for Trainers,” April 2000. T-34 Accounts Training Module 1 v1.1 “FGE System of Accounting – Test Questions and Answers ,” April 2000. T-35 Accounts Training module A (version 1.0) “Introduction to FGE

System of Accounting – Trainee manual “, August 4, 2000, Professor James Yardley.

T-36 Accounts Training module A (version 1.0) “Introduction to FGE

System of Accounting – Guide for trainers (without answers) “, August 4, 2000, Professor James Yardley.

T-37 Accounting Training module A (version 1.0) “Introduction to FGE

System of Accounting – Guide for trainers (with answers) “, August 4, 2000, Professor James Yardley.

T-38 Accounts Training Module 2 Version 1.0 "Donor Accounting"

Trainer Version, by David Sawyer, September 2000. (First Draft) T-39 Accounts Training Module 2 Version 1.0 "Donor Accounting" Guide

for Trainers, by David Sawyer, Sawyer, September 2000 (First Draft) T-40 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Trainer Manual," March 2000 [Oromiffa version]. T-41 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting –Trainee Manual," March 2000 [Oromiffa version]. T-42 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Guide for Trainers," March 2000 [Oromiffa version]. T-43 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting –Workbook for Trainees," March 2000 [Oromiffa version]


T-44 Accounts Training Module 1 Version 1.1: "FGE System of Accounting – Overhead for Trainers, " March 2000 [Oromiffa version]

T-45 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Forms [Overheads] for Trainers," March 2000 [Oromiffa version]


Accounting – Test Questions and Answers,” March 2000. [Oromiffa version]


Accounting –Trainer Manual, " August 2000 [Tigrigna version] T-48 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting –Trainee Manual, " August 2000 [Tigrigna version] T-49 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Guide for Trainers, " August 2000 [Tigrigna version] T-50 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Workbook for Trainees," August 2000 [Tigrigna version]


Accounting – Overhead for Trainers, " August 2000 [Tigrigna version]


Accounting – Forms [Overheads] for Trainers," August 2000 [Tigrigna version]


Accounting – Test Questions and Answers,” August 2000. [Tigrigna version]

T-54 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Training manual, December 2000 T-55 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000 T-56 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Workbook for Trainees, December 2000


T-57 Accounts Training Module 2 (version 1.0) "Donor Accounting" Overheads [Pack 1 to Pack 3], December 2000


Overheads [Pack 4 to Pack 7], December 2000 T-59 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test

Questions and Answers, December 2000 T-60 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Trainer Manual, " April 2000 [Amharic version] T-61 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting –Trainee Manual, " April 2000 [Amharic version] T-62 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Guide for Trainers, " April 2000 [Amharic version] T-63 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Workbook for Trainees," April 2000 [Amharic version] T-64 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Overhead for Trainers, " April 2000 [Amharic version] T-65 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Forms [Overheads] for Trainers," April 2000 [Amharic version]


Accounting – Test Questions and Answers,” April 2000[Amharic version]


Accounting – Trainer Manual, " August 2001 [Somali version] T-68 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting –Trainee Manual, " August 2001 [Somali version] T-69 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Guide for Trainers, " August 2001 [Somali version] T-70 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Workbook for Trainees," August 2001 [Somali version]


T-71 Accounts Training Module 1 Version 1.1: "FGE System of Accounting – Overhead for Trainers, " August 2001 [Somali version]


Accounting – Forms [Overheads] for Trainers," August 2001 [Somali version]


Accounting – Test Questions and Answers,” August 2001 [Somali version]


Training manual, December 2000 [Oromiffa version] T-75 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000 [Oromiffa version] T-76 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Workbook for Trainees, December 2000 [Oromiffa version] T-77 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 1 to Pack 3], December 2000 [Oromiffa version] T-78 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 4 to Pack 7], December 2000 [Oromiffa version] T-79 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test

Questions and Answers, December 2000 [Oromiffa version] T-80 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Training manual, December 2000 [Tigrigna version] T-81 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000 [Tigrigna version] T-82 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Workbook for Trainees, December 2000 [Tigrigna version] T-83 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 1 to Pack 3], December 2000 [Tigrigna version] T-84 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 4 to Pack 7], December 2000 [Tigrigna version]


T-85 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test Questions and Answers, December 2000 [Tigrigna version]


Training manual, December 2000 [Amharic version] T-87 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000 [Amharic version] T-88 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Workbook for Trainees, December 2000 [Amharic version] T-89 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 1 to Pack 3], December 2000 [Amharic version] T-90 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 4 to Pack 7], December 2000 [Amharic version] T-91 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test

Questions and Answers, December 2000 [Amharic version] T-92 “Module 1 and 2 (Draft): Chart of Accounts, Budget Preparation and

Presentation for the Federal Government,” by Perran Penrose, December 3, 1999. [Amharic version]

T-93 Accounts Training Module 3 “FGE System of Accounting –

Trainee version,” March 2002. T-94 Accounts Training Module 3 “FGE System of Accounting – Trainer

version,” March 2002.

T-95 Accounts Training Module 3 “FGE System of Accounting – Overheads,” March 2002.

T-96 Accounts Training Module 3 “FGE System of Accounting – Case Overheads,” March 2002.

T-97 Accounts Training Module 3 “FGE System of Accounting –

Complete Case Solution,” March 2002. T-98 “Training Manual for Executing the FY 1995 Budget (in SNPPR)”,

June 20, 2002. [Amharic version] T-99 Accounts Training Module A (version 1.0) “Introduction to FGE

System of Accounting – Trainee manual “, August 4, 2000, Professor James Yardley. [Amharic version]


T-100 Training materials for implementing the budget reform in the

SNNPRG. [Amharic version] T-101 Support to the Ethiopian Civil Service Reform's In-Service Training

Program in Financial Management. [Proposal submitted to Irish Aid, February 20, 2002].

T-102 Support to the Ethiopian Civil Service Reform's In-Service Training

Program in Financial Management. [Proposal submitted to the European Union, March 14, 2002].

T-103 Budget Training Manual – Budget Classification and the Chart of

Accounts, Public Expenditure Programming: Concepts and Methods, Budget Preparation and Presentation, Budget Execution. [Draft, November 19, 2002].


Training manual, December 2000 [Somali version] T-105 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000 [Somali version] T-106 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Workbook for Trainees, December 2000 [Somali version] T-107 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 1 to Pack 3], December 2000 [Somali version] T-108 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Overheads [Pack 4 to Pack 7], December 2000 [Somali version] T-109 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test

Questions and Answers, December 2000 [Somali version] H. Miscellaneous Reports Code Title M-1 “Technical Proposal: Decentralization Support Activity,” November

27, 1996.


M-2 “Performance Monitoring Plan,” for USAID/Ethiopia, September 30,

1997. M-3 “Regional Financial Presentation,” March 29, 1997. M-4 “Government Financial Registration and Report,” March 29, 1997. M-5 “Using dBase IV with Government Accounting Package: Version 1,”

December 1, 1997. M-6 “DSA Project Deliverables,” December 3, 1997. M-7 “Previous Version - Basic Job Training Accounts.” May 1988

(Amharic). M-8 “Schedule of DSA Project Deliverables,” February 15, 1998. M-9 “Proposed Extension of the Decentralization Support Activity

Project,” June 12, 1998. M-10 “Comments on the Draft Final Report on Financial Reporting

System on the Use of Donor Funds by the Excellence Management and Accounting Consultants,” October 2, 1998.

M-11 “DSA Project 1998 R-4 Actual Deliverables Compared with

Planned,” December 19, 1998. M-12 “Review of the Government of Ethiopia’s Draft Audit Manual,” by David Marks, June 3, 1999. M-13 “Strategy and Proposal for Phase 3 of the DSA-IFT Project,”

September 19, 2000. M-14 "Summary of the DSA Project." April 7, 2002. M-15 "Brief on the Budget, Accounting and Expenditure Planning

Reforms Implemented by the DSA Project under the Civil Service Reform Program." April 29, 2002.

I. Project Quarterly Reports Code Title


Q-1 “Report of project Activities: February 10th to June 30th 1997.” Q-2 “Report of Project Activities: July 1st to September 31st 1997.” Q-3 “Report of Project Activities: October 1st to December 31st 1997.” Q-4 “Report of Project Activities: January 1st to March 31st 1998,” April 27, 1998. Q-5 “Report of Project Activities: April 1st to June 30th 1998,” July 8, 1998. Q-6 “Report of Project Activities: July 1st to September 30th 1998,” October 19, 1998. Q-7 “Report of Project Activities: October 1st to December 31st 1998,” January 27, 1999. Q-8 “Report of Project Activities: January 1st to March 31st 1999,” April 12, 1999. Q-9 “Report of Project Activities: April 1st to June 30th ,1999,” August 20, 1999. Q-10 “Report of Project Activities: July 1st to September 30th ,1999,” November 15, 1999. Q-11 “Report of Project Activities: October 1st to December 31st,1999,” January 17, 2000. Q-12 “Report of Project Activities: January 1st to March 31st 2000,” April 24, 2000. Q-13 " Report of Project Activities: April 1st to June 30th 2000,”

September 20, 2000 Q-14 " Report of Project Activities: July 1st to September 30th 2000,”

October 6, 2000 Q-15 " Report of Project Activities: October 1st to December 31st,”

April 24, 2001 Q-16 " Report of Project Activities: January 1st to March 31st, 2001,”

May 16, 2001 Q-17 " Report of Project Activities: April 1st to June 30th, 2001,”

September 20, 2001


Q-18 " Report of Project Activities: July 1st to September 30th, 2001,” November 08, 2001

Q-19 " Report of Project Activities: October 1st to December 31st, 2001,”

January 18, 2002 Q-20 " Report of Project Activities: January 1st to March 31st, 2002,”

April 17, 2002 Q-21 “Report of Project Activities: April 1st to June 30th, 2002,” August 27,

2002. Q-22 “Report of Project Activities: July 1st to September 30th, 2002,”

November 28, 2002 J. Information Technology Code Title IT-PIP-1 "PIP Getting started" by Shaun McGrath, June 1998. (Last updated

December 2000) (Also listed under T-14) IT-PIP-2 "PIP User's Guide" by Shaun McGrath, June 1998. (Last updated

December 2000) (Also listed under T-15) IT-PIP-3 "PIP Technical Guide" by Shaun McGrath, June 1998. (Last

updated December 2000) (Also listed under T-16) IT-PIP-4 "LDS User's Guide" by Shaun McGrath, June1998. (Last updated

December 2000) (Also listed under T-17) IT-PIP-5 "SAM User's Guide" by Shaun McGrath June 1998. (Last updated

December 2000) (Also listed under T-18) IT-PIP-6 PIP Sample Reports" by Shaun McGrath, June 1998. (Last updated

December 2000) (Also listed under T-19) IT-BIS-1 "BIS Data Management Plan" by Shaun McGrath, December 2000. IT-BIS-2 "BIS Test Plan" by Shaun McGrath, January 2001. IT-BIS-3 "BIS Getting Started" by Shaun McGrath, March 2001. IT-BIS-4 "BIS Version 2 Users Manual" April 2002.


IT-BDA-1 "Transaction Register – Accounts Information System (AIS) –

Users’ Guide" June 2002. IT-BDA-2 "Disbursement System – Users’ Guide" June 2002. IT-BDA-3 "Interim Budget, Disbursement and Accounts (BDA) System –

Users’ Guide" - [Draft] - November 2002. K. Computer Media Code Title CM-CD-1 PIP Setup 2.51 and Full Documentation by Shaun McGrath, June

1998. (Last updated December 8, 2000.) CM-CD-2 BIS 1.0 Setup by Shaun McGrath, June 2000. (Last updated April

22, 2001.) L. Minutes of the Project Steering Committee Code Title MSC-1 “Minutes of the DSA Project Steering Committee,” December 4,

1997. MSC-2 “Minutes of the DSA Project Steering Committee,” for the Fourth

Quarter (January 1, 1998 to March 31, 1998),” June 4th 1998. MSC-3 “Minutes of the DSA Project Steering Committee,” for the Sixth

Quarter (July 1, 1998 to September 30, 1998),” October 22, 1998. MSC-4 “Minutes of the DSA Project Steering Committee,” for the Ninth

Quarter (April 1, 1999 to June 30, 1999),” September 2, 1999.


M. Outside Reports on the DSA Project Code Title OR-1 Budget Reform Team of the SNNPRG, “Assessment of the

Implementation of the Budget Reform in the Southern Nations, Nationalities and Peoples Regional Government." August 2002.


Quarterly Report #22 Period July 1, 2002 to September 30, 2002

i. key activities of the reporting period quarterly report...i. key activities of the reporting...

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