Question for written answer
to the Commission
Rule 130
Alfred Sant (S&D)
P-000440/2017

Subject:Accounting systems for public finance

Could the European Commission please provide updated information about the exercises, if any, carried out during the past two years, at the level of the Commission itself or of Eurostat, to consider the conversion to an accruals basis of reporting on accounting systems for public finance relative to the EU itself and to national governments?

Answer given by Ms Thyssen on behalf of the Commission
The Commission accounts and the consolidated accounts of the EU institutions and bodies themselves have been, for more than a decade, fully accruals-based. The underlying accounting rules are based on the International Public Sector Accounting Standards (IPSAS).

Furthermore, in 2013 the Commission assessed(1) the suitability of IPSAS for the Member States and recognised the strong need for harmonised, accruals-based public sector accounting systems. Since then Eurostat has been taking forward the so-called EPSAS (European Public Sector Accounting Standards) project. EPSAS is aimed at increasing fiscal transparency and providing comparability of public sector accounting and financial reporting, between and within Member States, by implementing harmonised public sector accounting and general purpose financial reporting standards on an accruals basis and for all public entities belonging to the different sub-sectors of general government, subject to materiality considerations.

A progressive and voluntary approach to EPSAS seems the most appropriate way forward, focusing firstly on increasing fiscal transparency in the short to medium term and then on ensuring comparability between and within Member States in the medium to the longer term. Improved transparency is being promoted by encouraging accruals and IPSAS implementation and by supporting accruals reforms in Member States, while in parallel proposals for an EPSAS framework are developed. In practice the Commission co-finances several reform projects in Austria, Cyprus, Hungary, Malta and Portugal, and has put in place an EPSAS Working Group to work towards the EPSAS framework.

(1) Report from the Commission to the Council and the European Parliament, ‘Towards implementing harmonised public sector accounting standards in Member States: The suitability of IPSAS for the Member States’, COM(2013) 114 final of 6 March 2013.

Maltese Version – Sistemi kontabilistiċi għall-finanzi pubbliċi

Il-Kummissjoni tista’ jekk jogħġobha tipprovdi informazzjoni aġġornata dwar l-eżerċizzji, jekk hemm, imwettqa matul l-aħħar sentejn, fil-livell tal-Kummissjoni nnifisha jew tal-Eurostat, biex tikkunsidra l-konverżjoni għal bażi ta’ dovuti f’dak li jikkonċerna r-rappurtar dwar is-sistemi kontabilistiċi għall-finanzi pubbliċi fir-rigward tal-UE nnifisha u tal-gvernijiet nazzjonali?

MT
P-000440/2017
Tweġiba mogħtija mis-Sinjura Thyssen
f’isem il-Kummissjoni
(8.3.2017)

Il-kontijiet tal-Kummissjoni u l-kontijiet konsolidati tal-istituzzjonijiet u tal-korpi nfushom tal-UE, għal aktar minn għaxar snin, kienu bbażati kompletament fuq id-dovuti. Ir-regoli tal-kontabbiltà sottostanti huma bbażati fuq l-Istandards Internazzjonali tal-Kontabbiltà għas-Settur Pubbliku (IPSAS, International Public Sector Accounting Standards).

Barra minn hekk, fl-2013 il-Kummissjoni vvalutat l-adegwatezza tal-IPSAS għall-Istati Membri u rrikonoxxiet il-ħtieġa qawwija li fis-settur pubbliku jkun hemm sistemi ta’ kontabbiltà bbażati fuq id-dovuti u armonizzati. Minn dak iż-żmien ’l hawn, il-Eurostat ilu jmexxi ’l quddiem l-hekk imsejħa Standards Ewropej tal-Kontabbiltà għas-Settur Pubbliku (EPSAS, European Public Sector Accounting Standards). L-EPSAS huwa mmirat li jżid it-trasparenza fiskali u jipprovdi l-komparabbiltà tar-rappurtar finanzjarju u tal-kontabbiltà tas-settur pubbliku, bejn l-Istati Membri u fi ħdanhom, permezz tal-implimentazzjoni ta’ standards tar-rappurtar finanzjarju bi skop ġenerali u tal-kontabbiltà armonizzati għas-settur pubbliku abbażi tad-dovuti u għall-entitajiet pubbliċi kollha li jappartjenu għas-sottosetturi differenti tal-gvern ġenerali, soġġetti għal kunsiderazzjonijiet ta’ materjalità.

Jidher li l-aħjar triq il-quddiem hija approċċ progressiv u volontarju fir-rigward tal-EPSAS, li jkun jiffoka l-ewwel fuq iż-żieda fit-trasparenza fiskali f’terminu qasir jew medju u mbagħad fuq l-iżgurar tal-komparabbiltà bejn l-Istati Membri u fi ħdanhom f’terminu medju jew twil. Qed jiġi promoss it-titjib fit-trasparenza billi qed tiġi inkoraġġuta l-implimentazzjoni tad-dovuti u tal-IPSAS u billi qed jiġu appoġġati r-riformi tad-dovuti fl-Istati Membri, filwaqt li b’mod parallel qed jiġu żviluppati proposti għal qafas tal-EPSAS. Fil-prattika, il-Kummissjoni tikkofinanzja diversi proġetti ta’ riforma fl-Awstrija, f’Ċipru, fl-Ungerija, f’Malta u fil-Portugall, u stabbiliet Grupp ta’ Ħidma tal-EPSAS biex jaħdem favur il-qafas tal-EPSAS.

(1) Rapport tal-Kummissjoni lill-Kunsill u lill-Parlament Ewropew, “Lejn l-implimentazzjoni ta’ standards tal-kontabilità għas-settur pubbliku armonizzati fl-Istati Membri: L-adegwatezza tal-IPSAS għall-Istati Membri”, COM(2013) 114 final tas-6 ta’ Marzu 2013.

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