LEARNING PROGRAM for Finance Officials in South East Europe - WWW.CEF-SEE.ORG - Center of Excellence in Finance
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LEARNING PROGRAM
for Finance Officials
in South East Europe
WWW.CEF-SEE.ORG
Line
Ministries
Portal
www.lineministries.org
The CEF Line Ministries Portal supports knowledge and
experience exchange in public financial management
among officials working at ministries of finance and line
ministries in South East Europe.
The portal offers access to the latest information, learning
resources and learning opportunities relevant to carrying
out public financial management reforms.
Explore the platform and sign up to engage in dialogue
with us and peers by posing questions, commenting and
sharing information.
LEARNING PROGRAM for Finance Officials in South East Europe
4 LEARNING PROGRAM 2019
OUR MISSION
We support capacity development for finance officials in South East Europe
through learning.
OUR WORK
We work with our constituency by directly contributing to the design and imple-
mentation of their public financial management, tax policy and administration,
and central banking reform efforts. We do this through innovative, participatory,
and practical learning solutions. The CEF serves as a knowledge hub for the
region: we combine topical expertise and in-depth knowledge of countries in the
region with a good grasp of leadership skills required to manage reforms. We
know how to nurture and deepen learning among individuals and institutions.
OUR HISTORY
We were established in 2001 under the Stability Pact for South East Europe by
the Slovenian Government, at the initiative of the Slovenian Ministry of Finance
and in close cooperation with other ministries of finance of former Yugoslav
countries and Albania. In 2015, the CEF became an international organization
after 14 very successful years as a regional institution.
OUR CONSTITUENCY
We primarily serve ministries of finance, tax administrations, and central banks in
Albania, Bosnia and Herzegovina, Bulgaria, Croatia, Kosovo, Macedonia, Moldova,
Montenegro, Romania, Serbia, Slovenia, and Turkey. We also address capacity
development needs of line ministries and other key stakeholders and are present
in some other countries.
2019 LEARNING PROGRAM 5
DIRECTOR’S
WELCOME
Welcome to the world of learning!
As a public servant or central banker your work matters in making things better for your team, your insti-
tution, and your country. Your schedule is busy. We know that you have to juggle between work, private
life, and your need to learn and connect with peers from other institutions and countries.
With this in mind, we developed our 2019 Learning Program. It consists of 64 different learning oppor-
tunities in the thematic areas of public financial management, tax policy and administration, central
banking, and leadership for managing reforms. Responding to your demand, we have extended our
thematic focus by another cross-cutting theme: data and analysis for designing policies.
To ensure that the program is relevant, we listened to you and your peers, regularly consulted with
national CEF coordinators, our Governing and Advisory Boards, and a wide range of partner institutions
and individual experts. It will be delivered by the best thematic and learning experts, many of them
practitioners. We invite you to consider becoming CEF lecturing expert yourself!
As experts of learning and knowledge sharing, we provide platforms where you can learn and connect.
You may choose among activities at our headquarters in Ljubljana or decide to join us online. In 2019
we will increase our presence in many countries of the region. We will broaden our institutional focus by
supporting line ministries in increasing their capacities for assessing the fiscal implications of structur-
al reforms. We also make sure that our learning program complements those of other providers as well
as the technical assistance delivered by the IMF colleagues who use CEF as a hub for their missions.
I believe that the CEF learning program will offer you knowledge and networks that will make accom-
plishing your tasks easier. Join us and your peers, together we can make things happen!
Jana Repanšek
Director
6 LEARNING PROGRAM 2019
ACRONYMS LEGEND
BEPS Base Erosion and Profit-Shifting Leadership for Managing
Reforms
ERP Economic Reform Program
Tax Policy and
FATCA Foreign Account Tax Compliance
Administration
Acts
GFS Government Finance Statistics Budget Preparation
and Execution
IAS International Accounting
Standards Accounting
IPA Instrument for Pre-Accession
Auditing
Assistance
IPSAS International Public Sector Central Banking
Accounting Standards
IPPF International Professional Data and Analysis for
Practices Framework Designing Policies
LWG Localization Working Group
MB-IPA Multi-Beneficiary IPA
Blended learning is a
PACT Public Accountants Certification
combination of online
Training
learning activity and face-
PACT PACT Montenegro to-face workshop
MNE3 (3rd Generation)
Round-table discussion
NPL Non-peforming Loan
PI(F)C Public Internal (Financial) Control Webinar
PFM Public Financial Management
Conference
PPB Program and Performance
Budgeting
Workshop
SAI Supreme Audit Institution
SEE South East Europe Seminar
TIAPS Training of Internal Auditors
in the Public Sector High-level policy dialogue
(HLPD)
TIAPS TIAPS Montenegro
MNE4 (4th Generation)
In-country certification
TOT Training of Trainers program
2019 LEARNING PROGRAM 7
CONTENTS
8 2019 LEARNING CALENDAR
10 Program Focus
11 Geographic and Institutional Focus
12 Learning Approach
15 Physical and Online Learning Spaces
19 LEARNING PROGRAM 2019
21 LEADERSHIP FOR MANAGING REFORMS
25 PUBLIC FINANCIAL MANAGEMENT -
BUDGET PREPARATION AND EXECUTION
31 PUBLIC FINANCIAL MANAGEMENT - ACCOUNTING
37 PUBLIC FINANCIAL MANAGEMENT - AUDITING
43 TAX POLICY AND ADMINISTRATION
49 CENTRAL BANKING
55 DATA AND ANALYSIS FOR DESIGNING POLICIES
58 Administrative Arrangements
59 Partners
8 LEARNING PROGRAM 2019
2019 LEARNING CALENDAR
JANUARY FEBRUARY MARCH APRIL MAY
TIAPS MNE4 - How Good Data PACT MNE3 - Monetary and Program
On the-Job Coaching Improves the Quality Management Financial Statistics and Performance
In-country certification of Fiscal Policies and Accounting Module Workshop Budgeting
program Documents In-country certification Blended learning
Workshop program
Foresight and
TIAPS MNE4 - Scenario Planning Meeting the
3rd LWG Meeting Communication The Role of Methodologies Challenges of Big Tax
In-country certification Strategies of Tax Estimating the Risks Webinar Data and Analytics
program Administrations in the Costing of Workshop
Webinar Structural Reforms
Workshop Cost Accounting for
Revenue Forecasting Capital Investments Annual GFS Workshop
Workshop PACT MNE3 - Workshop Workshop
2nd LWG Meeting Financial Statements:
In-country certification Increasing
Internal Audit Quality program Transparency and Reshaping Tax Internal Auditor’s
Assurance Accountability Administrations Role in the Risk
Webinar Workshop Through Influential Management Process
Managing Financing Leadership Workshop
and Costing of Health Workshop
PACT MNE3 - Care Preparing Citizens
Financial Accounting Workshop Budgets
Module Webinar Human Resource
In-country certification Management for
program Optimized Internal Central Banks:
Control of EU Funds Transfer Pricing Change Management
in Line Ministries Workshop and Leadership
Testing the Ground Workshop Workshop
for a GFS Community
of Practice Enabling Finance
Webinar Systemic Risk Officials as Trainers
and Stress Testing and Learning
Workshop Facilitators
Workshop
Towards Improved
Budgeting of Ways to Achieve
Structural Reforms Higher Quality in the
HLPD Audit Process
Country-specific
workshop*
Retail Payments
Regulation, Innovation
and Harmonization
Workshop
2019 LEARNING PROGRAM 9
JUNE SEPTEMBER OCTOBER NOVEMBER DECEMBER
Effective Coordination How to Use PACT MNE3 - National PACT MNE3 - Managerial
between Central the Knowledge and Public Finance 3rd LWG Meeting Accountability
Banks and Ministries Capacities of Tax and Accountancy In-country certification in the Public Sector
of Finance Intermediaries Legislation and program Workshop
HLPD Webinar Taxation Module
In-country certification
program Knowledge Sharing Medium Term
Information Internal Auditing on Costing of Revenue Strategy
Technology (IT) for Non-Auditors Structural Reforms Workshop
Auditing Workshop TIAPS MNE4 - 7 country-specific
Workshop Graduation Ceremony workshops*
In-country certification
Financing and program
Strengthening Accounting of IPA Planning and
Economic Governance Projects Prioritizing Public
and PFM in SEE Workshop On-Site Banking Investment Projects
HLPD Supervision Workshop
Workshop
Intermediate Time
ERP Guidance Note Series Ananlysis Ways and Challenges
and Costing of Blended learning Improving Core of Accrual Accounting
Structural Reforms Tax Procedures - Transition
7 country-specific Audit Function Country-specific
workshops* (some will Blended learning workshop*
be delivered in July)
IPSAS Training Managing the Shadow
Workshop Economy in the
Construction Sector
Workshop
Ways to Improve
Internal Audit Quality
Blended learning Peer-to-Peer Learning
for Financial Market
Supervisors: Training-
of-Trainers
Workshop
* Country-specific workshops
will be delivered only to
officials in one specific
beneficiary country.
10 LEARNING PROGRAM 2019
PROGRAM FOCUS
As a leading learning institution in SEE, the CEF supports
capacity development for finance officials through learning
and serves as a platform for knowledge exchange.
Our 2019 learning program includes 64 learning initiatives covering the thematic areas
of public financial management, tax policy and administration, central banking and a
cross-cutting area of leadership for managing reforms. Responding to the increased de-
mand, we will in 2019 extend our thematic focus by another cross-cutting theme: data
and analysis for designing policies.
Majority of learning initiatives will take place at the CEF premises in Ljubljana, Slovenia.
In addition, we will be engaged in accounting and auditing certification training project
activities in Montenegro. We will deliver a high-level policy dialogue on Effective Coordi-
nation between Central Banks and Ministries of Finance in Moldova and a workshop on
Reshaping Tax Administrations through Influential Leadership in Bosnia and Herzegovina.
In addition some of the country-specific learning events intended for officials from benefi-
ciary countries of the MB IPA project (more about the project on page 29) will be delivered
in individual countries.
Leadership
for Managing
Reforms
Public Financial
Management
Tax Policy and
• Budget Preparation
Administration Central Banking
and Execution
• Accounting
• Auditing
Data and
Analysis for
Designing
Policies2019 LEARNING PROGRAM 11
GEOGRAPHIC AND
INSTITUTIONAL FOCUS
We primarily serve ministries of
finance, tax administrations, and
central banks in Albania, Bosnia and
Herzegovina, Bulgaria, Croatia, Kosovo,
Macedonia, Moldova, Montenegro,
Romania, Serbia, Slovenia, and Turkey.
We also address capacity development
needs of line miniseries and other key
stakeholders and are present in some
other countries.
CEF
CONSTITUENCY12 LEARNING PROGRAM 2019
LEARNING
APPROACH
WE CAPTURE LEARNING NEEDS, PACKAGE
LEARNING SOLUTIONS AND SHARE RESULTS
We offer high quality structured, collaborative and tailor-made learning
solutions and pay attention to the design of physical and online learning
spaces. We provide macrolearning initiatives that entail longer learning
experiences, which we complement with microlearning initiatives that
entail shorter learning opportunities, for example webinars, short videos
and knowledge quizzes.
We match We act as a hub for two IMF Fiscal Af-
fairs Department advisors for SEE, who
our work with
cover public financial management and
the technical
revenue administration, and a govern-
assistance ment finance statistics advisor for SEE
from the IMF from the IMF Statistics Department.2019 LEARNING PROGRAM 13
Specialization program
MACRO
Certification course LEARNING
Workshop
Study visit
Seminar Community Online course
of practice Webinar
Conference
PHYSICAL ONLINE
LEARNING LEARNING LEARNING
SPACE SPACE
CEF talks Learning nugget
CEF library Blog
Storytelling
Video
Social media
MICRO
LEARNING
The learner is
at the heart of
the learning
process
Each learner is an expert
in his/her domain and
thus able to contribute
their knowledge and ex-
perience. We support a
participatory approach to
learning and encourage
learners to take ownership
over the learning process.14 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 15
PHYSICAL AND
ONLINE LEARNING SPACES
OUR PHYSICAL AND ONLINE LEARNING SPACES ARE DESIGNED
IN A WAY TO SUPPORT LEARNING AND KNOWLEDGE SHARING.
CEF FACILITIES ONLINE LEARNING CAMPUS
The CEF’s facilities include a classroom for 48 learners Online sessions on the CEF Online
(can be enlarged to accommodate up to 60 learners), a Learning Campus are timely, customized
classroom for 32 learners (can be enlarged to accomo- and cost-effective solutions designed to
date up to 50 learners) and smaller classrooms for 12 support connectivity among learners
and 18 learners. The central lobby is a bright and dynamic through videos, live streams, online
space where you will feel relaxed and motivated to con- learning courses, webinars and other
nect with your colleagues. It is featured as a best practice online discussions.
by the OECD Centre for Effective Learning Environments.
We also transformed our terrace into an additional net-
working and learning space. The CEF premises are con-
veniently located in the center of Ljubljana, very close to
hotels, picturesque medieval Ljubljana, major galleries,
and the beautiful Tivoli Park.
We extend the reach of knowledge beyond classrooms with real-time
online reporting from our learning events. We make digital stories that
combine relevant materials, research findings and highlights of the
discussions in an online repository. Follow them on CEF Exposure
Sharing
We produce short video interviews with experts at our learning events
knowledge to offer a concise overview of the recent developments, touching upon
some of the most challenging questions raised by participants and in-
beyond teresting topics. You can follow them in rubric You wanted to know, we
classrooms asked at www.cef-see.org.
We publish papers and books covering good practices and theoretical
knowledge from CEF thematic areas in a rubric Learning resources at
www.cef-see.org.16 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 17 RENOVATED CLASSROOM IMPROVED LEARNING AND NETWORKING SPACE Following renovations of our lobby and terrace we renovated one of the two main classrooms to improve in-class learning experience of our participants and offer them a supportive and innovative learn- ing environment. The renovated space enables different learning activities and groupings for more creative and open knowledge sharing. Furniture and equipment support flexibility and adaptabil- ity of the learning space.
18 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 19
LEARNING PROGRAM 201920 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 21 LEADERSHIP FOR MANAGING REFORMS The program is cross-cutting through all thematic areas. We explore leadership through the prism of sound management and individuals’ efficiency, and give guidance on how to facilitate learning and knowledge sharing. Program activities focus on: enhancing trust and cooperation among institutions, strengthening leadership and management capacities that promote change, and facilitating learning and knowledge sharing.
22 LEARNING PROGRAM 2019
2018
LEADERSHIP FOR LEARNING
MANAGINGPROGRAM
REFORMS 23
March 18–20, 2019 April 3, 2019 June, 2019
2.5 days 1.5 hours 1.5 days
Workshop Webinar High-level policy dialogue
ENABLING FINANCE FORESIGHT AND SCENARIO STRENGTHENING ECONOMIC
OFFICIALS AS TRAINERS AND PLANNING METHODOLOGIES GOVERNANCE AND PFM IN SEE
LEARNING FACILITATORS
The workshop will convene the net- The webinar will illustrate new The IMF, the European Commission
work of regional experts, which will methods and tools for planning so- and high-level representatives
contribute to the design and deliv- cial changes, including structural of ministries of finance and tax
ery of the MB-IPA project activities. reforms. It will explore the useful- administrations from SEE meet
It will offer them training on how ness and applicability of foresight annually to review the progress
to facilitate learning and promote methodologies to organizational and directions for the technical
knowledge sharing. decision-making. assistance that the IMF provides
in the areas of PFM and revenue
Target audience: public officials Target audience: public officials in- administration to EU candidate
from ministries of finance and line volved in strategic decision-making. countries in the Western Balkans.
ministries.
Target audience: high-level repre-
sentatives of ministries of finance
and tax administrations.
www.cef-see.org/events
APPLY
HERE
Dates of learning initiatives may be subject to
change. For exact dates please consult CEF
website: www.cef-see.org/events24 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 25 PUBLIC FINANCIAL MANAGEMENT BUDGET PREPARATION AND EXECUTION The program supports our constituency in ensuring greater macro-fiscal sustainability. Significant part of the program is oriented towards targeting selected sector-specific fiscal issues. A special emphasis is put on facilitation of knowledge exchange among ministries of finance and line ministries, in particular on the costing of the fiscal implications of structural reforms. Learning activities promote fiscal transparency and risk management, strengthen capacities to establish and implement well-functioning medium-term budget frameworks, and improve performance-oriented budgetary decision-making.
26 LEARNING PROGRAM 2019
February 18–20, 2019 February 27, 2019
2.5 days 1 day
Workshop High-level policy dialogue
MANAGING FINANCING AND TOWARDS IMPROVED BUDGETING
COSTING OF HEALTH CARE OF STRUCTURAL REFORMS
The workshop will address possible This event will launch the MB-IPA project
approaches to improving health care (more about the project on page 29). ERP
financing and reducing sector specif- development, costing and budgeting of
ic fiscal risks. It will give an overview of structural reforms is performed by a lim-
the most common factors causing large ited number of people and the process
inefficiencies in health spending and is relatively different in each country. The
address how reduction of both allocative challenges may be similar in the region
and productive inefficiencies enables to and the opportunities for regional learning
achieve the same health outcomes with big. The event will present the project and
less spending. facilitate discussion over these challeng-
es and learning opportunities until 2021.
It will in particular focus on strengthening
analytical capacities of line ministries to Target audience: ERP coordinators, min-
assess possible approaches to improv- istries of finance, line ministries, the Eu-
ing health care financing and reducing ropean Commission, regional partners.
sector specific fiscal risks. Emphasis will
be on the design of strategic purchases,
structures for monitoring and evaluation
of health care outcomes, and how per-
formance information could be used in
budgetary allocation decision-making.
Target audience: public officials from fi-
nance ministries’ budget departments;
health ministries’ finance and policy de-
partments that participate in the devel-
opment and programming of health care
policies and preparation of annual budg-
ets; health care funds working on pro-
gramming and budgeting of health care
policies; health care services providers;
other public institutions with a mandate
in health care.PFM
BUDGET PREPARATION AND EXECUTION 27
March 11, 2019 May 6–17 & May 29–31, 2019
1.5 hours 2-week online course & 2.5-day
Webinar workshop
Blended learning
PREPARING CITIZENS PROGRAM AND PERFORMANCE
BUDGETS BUDGETING
The webinar will provide tips for concep- The workshop aims to improve capacity
tualizing, preparing and disseminating of for the integration of planning structural
citizens budgets, and a demonstration reform policy measures in medium-term
of country examples and their achieve- budget framework. It aims at strenghten-
ments in utilization of this tool. ing budgetary decision-making through
utilization of policy performance informa-
Target audience: finance officials from tion and drafting of credible annual budg-
ministries of finance and other govern- ets that are coherent with wider national
ment institutions involved in preparation strategic policy planning processes.
of citizens budgets; representatives of
civil society organizations and media. Participants will hear about the key con-
cepts of PPB, the importance of program
classification, and prospects for the uti-
lization of key performance indicators,
while also learning how to use PPB tools
and principles for selected structural re-
form policy measures when the PPB con-
cept is not officially required for budget-
ary planning. The workshop will provide
insights into how PPB reinforces perfor-
mance audits and how to strengthen this
connection.
Target audience: public officials from
ministries of finance, line ministries,
central planning and coordinating institu-
tions who are involved in budget prepara-
tion; preparing, assembling and prioritiz-
ing inputs for sectorial strategic planning
documents; managing policy programs,
and designing PPB frameworks.
Blended learning is a combination of online
learning activity and face-to-face workshop.28 LEARNING PROGRAM 2019
June–July, 2019 Nov 12–14, 2019
1 day 2.5 days
7 country-specific workshops Workshop
(7 IPA countries)
ERP GUIDANCE NOTE AND COSTING PLANNING AND PRIORITIZING
OF STRUCTURAL REFORMS PUBLIC INVESTMENT PROJECTS
The workshops will present the method- The workshop will provide a basis for improved understanding of key
ology for costing and financing officially factors that undermine the efficiency of public investment projects,
prescribed by the EC’s Guidance Note for shortcomings in procedures and optimal institutional arrangements
ERP. Other available costing tools and for their management, and measures that can be taken to increase
methods from the region will be present- the efficiency of capital expenditures. The workshop will explore the
ed as well. Case studies will be used as prerequisites for streamlined and simplified prioritization and selection
an input for practical learning. criteria for public investment projects, including their positioning in me-
dium-term budget frameworks and annual budget preparation cycles.
Target audience: officials from finance
ministries and line ministries involved in Target audience: public officials from ministries in charge of planning,
the costing of structural reforms that are prioritization and oversight of public investment projects; line minis-
incorporated in ERPs. tries and other budget beneficiaries who manage and implement large
capital expenditures.
Country-specific workshops will be delivered only to
officials in one specific beneficiary country.PFM
BUDGET PREPARATION AND EXECUTION 29
November, 2019
1 day
7 country-specific workshops
(7 IPA countries)
KNOWLEDGE SHARING ON COSTING FISCAL IMPLICATIONS
OF STRUCTURAL REFORMS OF STRUCTURAL REFORMS
Each in-country event will gather experts For the beginning of 2019, we en-
of budget departments of line ministries visage the kick-off of a three-year
and respective coordinators at finance multi-beneficiary capacity develop-
ministries to jointly discuss the challeng- ment effort primarily aimed at the EU
es faced during the real-time process of candidate and potential candidate
finalization of ERPs and costing of struc- countries in the Western Balkans
tural reforms. The approach will be prob- and Turkey for which the EU has
lem-solving oriented. reserved funding through its Instru-
ment for Pre-Accession Assistance.
Target audience: experts from budget de- The purpose of the Multi-Beneficiary
partments at line ministries and respec- IPA (MB-IPA) program is to strength-
tive coordinators at ministries of finance. en analytical capacities needed for
comprehensive assessment of fiscal
Country-specific workshops will be delivered only to implications of structural reforms, to
officials in one specific beneficiary country. promote greater fiscal policy coordi-
nation among relevant authorities es-
pecially between finance ministries
and line ministries, as well as within
the umbrella of individual line minis-
tries, and to stimulate exchange of
good practices across the region.
www.cef-see.org/events
APPLY
HERE
Dates of learning initiatives may be subject to
change. For exact dates please consult CEF
website: www.cef-see.org/events30 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 31 PUBLIC FINANCIAL MANAGEMENT ACCOUNTING The program supports the transition to accrual accounting through closer alignment with international standards and best practices. We support capacity development of finance ministries as centers of reform coordination and line ministries as points of principal service delivery. In addition, we continue supporting complementary learning initiatives in the area of GFS, promoting a better understanding of the links and differences between IPSAS and GFS based reporting. The focus of our accounting activities is to promote regional cooperation in overcoming common challenges in the accrual reform. We also support interested SEE countries in establishing a Public Accountants Certification Training program.
32 LEARNING PROGRAM 2019
2019 Q1 2019 February 11–13, 2019
In-country certification 1.5 hours 2.5 days
program (Montenegro) Webinar Workshop
PUBLIC ACCOUNTANTS’ TESTING THE GROUND HOW GOOD DATA IMPROVES
CERTIFICATION TRAINING FOR A GFS COMMUNITY THE QUALITY OF FISCAL
(PACT) IN MONTENEGRO OF PRACTICE POLICIES AND DOCUMENTS
The CEF provides internation- The webinar will give an opportu- The workshop will explore the link
ally recognized professional nity to assess interest and options between high quality data and ac-
qualification programs for for strengthening the capacity of counting as a feed to the costing
public sector accountants GFS compilers through enabling process, and budgeting in gen-
(PACT) delivered in coopera- them as a Community of Practice eral. How good data is being pro-
tion with the British Chartered (CoP) where they could exchange duced and what reports are used
Institute of Public Finance and views and experiences on how to to create policies and design (ERP)
Accountancy (CIPFA). meet the relevant reporting crite- documents that would provide a
ria, and strengthen their peer-to- comprehensive, relevant, timely
In 2019, we will continue sup- peer cooperation in finding solu- and reliable overview of line min-
porting Montenegro with en- tions to work-related challenges. istries’ performance, in line with
gaging a third generation of Through the development of mech- international standards. This work-
students at the certification anisms for sustainable dialogue shop will also emphasize the sig-
level. Together with the Minis- between the officials, we will es- nificance of the consistency and
try of Finance Treasury Depart- tablish ground for a wider CoP with comparability of fiscal reports for
ment and the Human Resource more countries involved and topics undertaking sound ERPs.
and Management Authority of included.
Montenegro, we will deliver: Target audience: ministries of fi-
• 3 training modules (including Target audience: finance officials nance (particularly macro-fiscal
examination): financial ac- from central banks, ministries of departments), line ministries, and
counting (January); manage- finance and statistical offices who fiscal councils.
ment accounting (March); are responsible for compiling fiscal
and national public finance statistics.
and accountancy legislation
and taxation (October)
• 2 meetings of the localiza-
tion working group (February,
November)
Other expected deliverables
linked to this project:
• workshop on Ways and Chall
enges of Accrual Accounting
Transition
• IPSAS TrainingPFM
ACCOUNTING 33
March 11–13, 2019 April 9–11, 2019
2.5 days 2.5 days
Workshop Workshop
FINANCIAL STATEMENTS: COST ACCOUNTING
INCREASING TRANSPARENCY AND ACCOUNTABILITY FOR CAPITAL INVESTMENTS
Good financial management ensures that public money is used well This workshop will introduce how cost
and that financial statements are produced to meet high standards of accounting of capital projects provides a
transparency and accountability, as well as to demonstrate efficiency basis for evaluating the cost of delivering
in the use of public resources as far as possible.The workshop will ad- public investment and the results of gov-
dress current challenges in financial reporting and will engage finance ernment spending in capital projects. We
officials in sharing their knowledge and experience in preparing and will also discuss how accounting meth-
disseminating financial statements. ods and rules influence the amount and
type of expenses and project budgeting.
Target audience: finance officials from ministries of finance and line
ministries, leading accounting and financial reporting reforms, public Target audience: finance officials from
sector accountants, external auditors, and trainers who will be expect- ministries of finance and line ministries
ed to prepare and implement reform programs to support accrual ac- who lead the implementation of capital in-
counting compilers of government finance statistics. vestment projects, as well as public sector
accountants and external auditors.34 LEARNING PROGRAM 2019
May 20–24, 2019 September 24–26, 2019
4.5 days 2.5 days
Workshop Workshop
ANNUAL GOVERNMENT FINANCE FINANCING AND ACCOUNTING
STATISTICS WORKSHOP OF IPA PROJECTS
This workshop will advise the compilers of statistics on The workshop will address management and implemen-
developing GFS data and data reporting, both to the IMF tation of projects according to EU regulations; how to
and the EU (the Maastricht deficit and debt and the ex- meet reporting requirements; what do intermediate and
cessive deficit procedure). The participants will also have final reports have to contain; how to handle different
the opportunity to exchange views and experiences, and cost classifications, such as direct costs and indirect
strengthen cooperation. costs; eligible costs and how to document personnel
costs in EU-funded projects.
Target audience: finance officials from central banks,
ministries of finance and statistical offices who are re- Target audience: finance officials from ministries of fi-
sponsible for compiling fiscal statistics. nance and line ministries who lead the implementation
of IPA projects, as well as internal and external auditors.PFM
ACCOUNTING 35
October 22–24, 2019 November 19, 2019
3 days 1 day
Workshop Country-specific workshop
(Montenegro)
IPSAS WAYS AND CHALLENGES OF
TRAINING ACCRUAL ACCOUNTING TRANSITION
The workshop will introduce accounting and finan- This workshop for high level officials of
cial reporting in accordance with IPSAS, thereby the Government of Montenegro will in-
providing a solid foundation of the core published clude lessons learned from public finan-
standards. Participants will understand basic cial management reforms in Slovakia and
technical knowledge of IPSAS and how certain other countries. It will promote reflection
events and transactions of public sector organi- on the process needed for successful
zations should be treated. transition to accrual accounting and to
increase accountability of decision-mak-
Target audience: accountants and their peers ers in the country and their comprehen-
from different generations of the Public Account- sion of the main reform challenges and
ants Certification Training Program. possible solutions.
Target audience: high level officials of the
Ministry of Finance, line ministries and
municipalities in Montenegro.
Country-specific workshops will be delivered only to
officials in one specific beneficiary country.
www.cef-see.org/events
APPLY
HERE
Dates of learning initiatives may be subject to
change. For exact dates please consult CEF
website: www.cef-see.org/events36 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 37 PUBLIC FINANCIAL MANAGEMENT AUDITING The program helps strengthen public internal control and external accountability mechanisms. We work with ministries of finance as centers of PIC/PI(F)C reforms, and with finance and internal audit practitioners across other public sector institutions. In addition, we help strengthen external auditing and the role of SAIs as important parts of countries’ accountability systems. In addition, we support interested SEE countries in establishing a professional Training for Internal Auditors in the Public Sector.
38 LEARNING PROGRAM 2019
2019
In-country certification
program (Montenegro)
TRAINING OF INTERNAL
AUDITORS IN THE PUBLIC SECTOR
(TIAPS) IN MONTENEGRO
The CEF provides internationally rec-
ognized professional qualification
program for public sector internal
auditors (TIAPS), which is delivered
in cooperation with the British Char-
tered Institute of Public Finance and
Accountancy (CIPFA).
In 2019, we will continue supporting
Montenegro with engaging a fourth
generation of students at the certifi-
cation level. Together with the Minis-
try of Finance Central Harmonization
Unit and the Human Resource and
Management Authority of Montene-
gro, we will deliver:
• on-the-job coaching (January)
• meeting of the localization work-
ing group (January)
• graduation ceremony (October)
Other expected deliverables linked to
this project:
• workshop on Managerial Account
ability in the Public Sector
• workshop on Ways to Achieve High-
er Guality in the Audit ProcessPFM
AUDITING 39
January 31, 2019 February 19–21, 2019 March 19–21, 2019
1.5 hours 2.5 days 2.5 days
Webinar Workshop Country-specific workshop
(Montenegro)
INTERNAL AUDIT QUALITY OPTIMIZED INTERNAL CON- WAYS TO ACHIEVE HIGHER
ASSURANCE TROL OF EU FUNDS IN LINE QUALITY IN THE AUDIT
MINISTRIES PROCESS
In the context of changes that be- The objective of the workshop is As part of the TIAPS, this workshop
came effective in 2017 and led to to capacitate line ministries in un- aims to engage public sector in-
the update of IPPF, this webinar derstanding the key features and ternal auditors from Montenegro
aims to share insights about the financial flows of EU funds and in a discussion about the chal-
IPPF’s mandatory guidance on con- give a summary of issues to be lenges that affect the quality and
tinuous development of the Quality addressed to ensure that the val- efficiency of their audit work along
Assurance and Improvement Pro- ue for money from the EU budget with giving recommendations for
grams. Such programs corroborate is achieved. It will explore the risks overcoming these challenges. Af-
effective functioning of internal au- related to the financial manage- ter the review of the critical factors
dit activities which in turn add value ment of the EU budget and ways to to achieving internal audit quali-
in supporting its organization’s gov- mitigate these risks. ty, the workshop will explore how
ernance processes and improving to ensure that the internal audit
its operations. Quality in internal Target audience: public finance of- function fulfils stakeholder expec-
audit is determined by an obligation ficials involved in the management tations, while also adding value to
to meet stakeholder’s expectations and control of EU funds. the organization. Another topic of
as well as professional responsibili- interest will be the Internal Audit
ties outlined in the IPPF’s Standard Capability Model for the Public Sec-
1300 – Quality Assurance and Im- tor that can help internal auditing
provement Program (QAIP). professionals to further develop
their capacities and become trust-
Target audience: internal audit- ed advisors to the top manage-
ing professionals of ministries, ment of their organizations.
agencies and other public-sector
organizations interested to learn Target audience: public sector in-
how a systematic approach trough ternal auditors in Montenegro.
QAIPs to the internal audit activity
can help anticipating and meeting Country-specific workshops will be delivered
stakeholder expectations. only to officials in one specific beneficiary
country.40 LEARNING PROGRAM 2019
May 21–23, 2019 June 11–13, 2019
2.5 days 2.5 days
Workshop Workshop
INTERNAL AUDITOR’S ROLE INFORMATION TECHNOLOGY (IT)
IN THE RISK MANAGEMENT PROCESS AUDITING
The workshop will help internal auditors improve their knowledge of the This workshop gives insight into the
overall risk management process and to learn how to apply the require- effect of digitalization for the internal
ments for a proactive approach in identifying and evaluating risk, as- audit function in the public sector.
sessing sufficiency of controls and identifying process threats as well as Participants will be engaged in a dis-
improvement opportunities. The workshop will look into effective mech- cussion on how IT risks can be properly
anisms to manage risks in the day-to-day operation of the internal audit. identified and assessed, and how in-
The workshop will also explore how internal audit department adds val- ternal auditors can assure that the or-
ue to the organization and how to embed risk management successfully ganization’s data processing systems
into the organization’s structure. are adequately controlled and secured,
and functioning as intended, as they
Target audience: internal audit professionals from ministries and other contribute to the organizational objec-
public institutions involved in the identifying and assessing risks. tives and also safeguarding resources.
Since IT auditing skills in the govern-
ment sector are scarce, the event will
be a unique occasion for the exchange
of experience.
Target audience: public sector organiza-
tions IT auditors; IT specialists / project
leaders, operational risk and information
security professionals who monitor IT
and information security and are tasked
with providing assurance and consultan-
cy services to the management.PFM
AUDITING 41
September 24–26, 2019 October 14–25, 2019 & December 3–5, 2019
2.5 days November 6–8, 2019 2.5 days
Workshop 2-week online course & Workshop
2.5-day workshop
Blended learning
INTERNAL AUDITING WAYS TO IMPROVE MANAGERIAL ACCOUNTABILITY
FOR NON-AUDITORS INTERNAL AUDIT QUALITY IN THE PUBLIC SECTOR
The primary goal of the PIC system The workshop will engage internal As part of the TIAPS, this workshop
is to provide reasonable assurance auditors in a discussion about the will engage public sector internal
as to the achievement of organiza- challenges that affect the quality auditors from Montenegro in peer-
tional objectives in public sector and efficiency of their audit work to-peer learning and exchange of
entities. Although internal auditors while also offering recommenda- experiences with their counter-
are often considered the ones tak- tions for overcoming these chal- parts from SEE on the latest devel-
ing the front lead in promoting PIC lenges. Through a series of pres- opments in the implementation of
systems, it is primarily the respon- entations, which will provide the managerial accountability in the
sibility of the top management of basis for break-out group exercises public sector. A special emphasis
an organization to bring about func- and plenary discussions, the work- will be put on the next steps in ad-
tional PIC systems. shop will offer participants greater vancing managerial accountability
clarity and better understanding most relevant to their organization-
This workshop focuses on PIC in of what good internal auditing sys- al and country contexts.
the public sector and aims to raise tems consist of in terms of quality
awareness of managerial staff oth- and value for money. The question Target audience: internal auditors
er than internal auditors on their of how to better communicate infor- and other public officials on man-
role and responsibilities within the mation about audit quality will also agerial positions from Montenegro
internal control system. It will also be addressed. and other countries of constituency.
address the internal audit function
as a management tool in obtaining Target audience: senior internal
assurance about the functioning auditors or heads of internal audit
of the internal control system and function of ministries, agencies and
recommendations vis- -vis its im- other public sector organizations.
provement.
Target audience: mid to senior lev-
Blended learning is a combination of online
el officials from central harmoniza- learning activity and face-to-face workshop.
tion units of ministries of finance
and senior public-sector managers
with an interest in internal control www.cef-see.org/events
systems and those who are respon-
sible for managing activities. APPLY
HERE
Dates of learning initiatives may be subject to
change. For exact dates please consult CEF
website: www.cef-see.org/events42 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 43 TAX POLICY AND ADMINISTRATION The program intends to improve the management of core tax administration procedures, enhance performance management in tax administrations, and improve cooperation across borders among tax administrations. The program contributes to the main outcomes of the tax administration reform agenda of our constituency: implementation of cost-effective systems based on modern concepts of self-assessment, taxpayer segmentation, and sound organization and management. It also helps ensure function-based operations using appropriate technologies, reduced compliance costs for taxpayers, and increased integrity in the tax system.
44 LEARNING PROGRAM 2019
February 13, 2019
1.5 hours
Webinar
COMMUNICATION STRATEGIES
OF TAX ADMINISTRATIONS
During this webinar, participants
will be informed how to build rela-
tionships with taxpayers. We will
tackle the experience of tax admin-
istrations with social media tech-
nology, which offers virtually free
online word-of-mouth marketing
and enables positive dialogue. In
addition, we will discuss which tools
and skills can contribute to tax ad-
ministrations’ image-building.
Target audience: officials from public
relations departments of tax admin-
istrations and ministries of finance.TAX POLICY AND ADMINISTRATION 45
March 12–14, 2019 April 9–11, 2019 May 14–16, 2019
2.5 days 2.5 days 2.5 days
Workshop Workshop Workshop
(Bosnia and Herzegovina)
TRANSFER RESHAPING TAX MEETING THE CHALLENGES
PRICING ADMINISTRATIONS THROUGH OF BIG TAX DATA AND
INFLUENTIAL LEADERSHIP ANALYTICS
The workshop will focus on the Influential leadership aims to sup- The workshop will address the
international tax aspects of corpo- port the creation of powerful guid- impact of technological trends, in-
rate tax planning. We will address ing coalitions; communication of cluding, for example, the use of big
aggressive tax planning, BEPS, im- strategic vision; empowerment of data and analytics, the Internet of
plications of FATCA, the application others to act on this vision; and Things, and cloud computing. The
of international tax principles, the consolidation of opportunities for main objective is to discuss with
role of tax treaties, and the con- improvements. It is not a one size participants how digital transfor-
cept of permanent establishment. fits all approach to leadership, but a mation can increase taxpayers’
matrix of interconnected elements satisfaction, empower tax officials,
Target audience: mid-to-senior lev- that can be learnt and mastered. optimize operations, and modern-
el tax officials with responsibilities ize services.
to plan and control tax adminis- The workshop will introduce the
tration performance, as well as concept of influential leadership, Target audience: mid-to-senior lev-
competent public authorities or give a room for discussion of the el tax officials and finance officials
international liaison units, and of- role of trust and power, and map from tax policy and IT departments.
ficials from ministries of finance in out ways on how to become a lead-
charge of international matters. er who is able to drive results.
Target audience: general directors
of tax administrations, their deputies
and other senior management staff.46 LEARNING PROGRAM 2019
September 18, 2019 October 7–18 & 22–24, 2019
1.5 hours 2-week online course & 2.5-day workshop
Webinar Blended learning
HOW TO USE THE KNOWLEDGE AND CAPACITIES IMPROVING CORE TAX PROCEDURES –
OF TAX INTERMEDIARIES THE AUDIT FUNCTION
Recent scandals show that intermediaries (such as tax This blended learning initiative aims at improving par-
advisors, consultants, accountants and lawyers) play a ticipants’ understanding of the operating context of the
major part in helping big companies and wealthy individ- tax administration in administering the laws and running
uals escape contributing their fair share of tax in the EU. activities as efficiently and cost-effectively as possible.
The webinar will mostly refer to the Council of the Euro- It will contribute to strengthening the audit capacity of
pean Union rules, which are part of the strategy to com- tax officers. And, it will address the prerequisites of ef-
bat corporate tax avoidance. It will also promote ways to fective tax audits such as, for example, the application
involve tax intermediaries in boosting transparency and of appropriate audit methods and software packages,
preventing cross-border tax planning. and provision of adequate training opportunities.
Target audience: tax officials, finance officials (tax poli- Target audience: mid-to-senior level tax officials who
cy division) and intermediaries. are involved in compliance risk management, risk anal-
ysis, and auditing.
Blended learning is a combination of online
learning activity and face-to-face workshop.TAX POLICY AND ADMINISTRATION 47
November 19–21, 2019 December 9–11, 2019
2.5 days 2.5 days
Workshop Workshop
MANAGING THE SHADOW ECONOMY IN THE MEDIUM-TERM REVENUE STRATEGY (MTRS)
CONSTRUCTION SECTOR
The workshop follows up recent CEF learning events Sufficient revenue mobilization enables sound public fi-
that addressed the fight against the shadow economy. nances, a better investment climate, inclusive econom-
ic growth, and achievement of the sustainable devel-
At the workshop, we will stress the importance of shar- opment goals. It crucially depends on the institutional
ing intelligence, using different data sources, conduct- capacity to develop a medium-term strategic perspec-
ing collective action on the shadow economy, reinforc- tive how to mobilize revenues.
ing social norms, and applying a whole-of-government
approach. The main aim is to point out the importance The workshop will address the core elements of such
of multi-faceted strategies to fight shadow economy ac- strategy, i.e. the importance of establishing broad con-
tivities, and to showcase specific strategies for a specif- sensus on the level of revenue mobilization effort need-
ic sector, i.e. the construction sector. ed; understanding the comprehensive set of tax system
reform strategies to achieve revenue goals; ensuring
Target audience: mid-to-senior level tax officials from country commitment; and securing sufficient funding,
risk management, audit, criminal tax investigation, an- coordination and alignment of donor and technical assis-
alytics, anti-fraud and tax police departments; and rep- tance support. We will discuss the origin of the concept,
resentatives of tax policy divisions in finance ministries differences between the most current approaches to rev-
who are involved and/or experienced in fighting the enue reform, and the problems it is designed to resolve.
shadow economy.
Target audience: top management of tax administra-
tions, mid-to-senior level tax officials, as well as finance
officials from tax policy division at finance ministries.
www.cef-see.org/events
APPLY
HERE
Dates of learning initiatives may be subject to
change. For exact dates please consult CEF
website: www.cef-see.org/events48 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 49 CENTRAL BANKING The program supports our constituency’s efforts in ensuring strong and credible institutions, a developed financial and economic environment, and a sound and resilient financial system. The program comprehensively encompasses the environment of central banks, taking into account its stakeholders. This way, we cover areas of financial stability and prudential supervision, developing financial markets and its infrastructure, and governance and functions of strategic communication and developing internal capacity.
50 LEARNING PROGRAM 2019
February 25–27, 2019 March 27–29, 2019
2.5 days 2.5 days
Workshop Workshop
SYSTEMIC RISK AND RETAIL PAYMENTS REGULATION, INNOVATION
STRESS TESTING AND HARMONIZATION
The workshop will address systemic risks and The workshop supports efforts for improving financial market
how to identify vulnerabilities in the banking sec- infrastructure in the context of retail payment systems and
tor. We will discuss top-down stress testing, fol- stimulating financial inclusion. We will address European in-
lowing the latest guidelines, and present method- frastructures and the harmonization of European and nation-
ologies through practical examples. Participants al payments legislation. We will also study the case of Single
will look into different scenarios of bank-wide Euro Payments Area and its implementation. As financial in-
stress tests and will work on practical exercises. clusion remains a challenge in some constituent economies,
we will examine how to stimulate higher inclusion in order to
Target audience: staff involved in top-down stress allow the economies for greater access to finance as well as
testing (financial stability departments). markets development.
Target audience: banking regulators and supervisors.CENTRAL BANKING 51
April 15–17, 2019 June 4, 2019
2.5 days 0.5 days
Workshop High-level policy dialogue (Moldova)
HUMAN RESOURCE MANAGEMENT FOR EFFECTIVE COORDINATION
CENTRAL BANKS: CHANGE MANAGEMENT AND BETWEEN CENTRAL BANKS AND
LEADERSHIP MINISTRIES OF FINANCE
The workshop aims at strengthening management We will establish a joint understanding of the existing
of human resources to better achieve strategic goals approaches on financial policy coordination and share
of central banks. We will explore the importance of experiences about formal mechanisms designed to re-
strengthening leadership and the role of human re- solve differences between central banks and ministries
sources management in the context of managing or- of finance, while acknowledging their autonomy and ac-
ganizational changes. We will address topics of staffing countability. We will discuss the division of roles and re-
policies, development of employees, pay and perfor- sponsibilities between these two institutions with the aim
mance management, internal communication, and how of identifying the scope of their accountability for actions.
to enable and stimulate employees to accept changes The event will be organized back-to-back with the annual
and become themselves drivers of changes. meeting of the CEF Governing Board.
Target audience: human resource departments of cen- Target audience: high-level representatives of central
tral banks and human resource staff involved in the bank boards and ministries of finance.
management of talents.52 LEARNING PROGRAM 2019
CENTRAL BANKING 53
October 15–17, 2019 November 26–28, 2019
2.5 days 2.5 days
Workshop Workshop
ON-SITE BANKING PEER-TO-PEER LEARNING FOR FINANCIAL
SUPERVISION MARKET SUPERVISORS: TRAINING-OF-TRAINERS
The workshop will address the challenges in applying Training-of-trainers aims at strengthening institutional
supervisory and risk management techniques. We will capacities in sharing expertise of central banks and
study the organizational aspects of on-site supervision financial supervisory authorities. These institutions in-
of banks, as well as practical on-site techniques. The creasingly pay attention to knowledge sharing and this
workshop will provide a platform to share experience in initiative strives to better enable experts to share their
performing prudential on-site inspections and to discuss knowledge within their institution and also externally.
inspection techniques and reporting. We will focus on the We will help officials develop confidence and skills for
aspects of on-site inspections framework, planning and delivering and facilitating dynamic, engaging and effec-
developing the scope of on-site inspections, practical or- tive learning activities. We will also discuss and practice
ganization, in-depth investigations of various risks, inter- facilitation and presentation techniques.
nal control systems, and on-site methodology for internal
governance review. We will also work on strengthening Target audience: experts working in prudential regula-
the planning and performance of on-site inspections tion and supervision who are occasionally involved in
through practical case studies. knowledge-sharing activities (workshops, seminars,
conferences). Other representatives from central banks
Target audience: banking regulators and supervisors. and financial supervisory authorities will also be invited.
www.cef-see.org/events
APPLY
HERE
Dates of learning initiatives may be subject to
change. For exact dates please consult CEF
website: www.cef-see.org/events54 LEARNING PROGRAM 2019
2019 LEARNING PROGRAM 55 DATA AND ANALYSIS FOR DESIGNING POLICIES While previously under the scope of Central Banking, we wanted to enable further development of activities on econometrics and macroeconomic analyses, by establishing an independent thematic area of Data and Analysis for Designing Policies. The program will support our constituency in providing high-quality information for policy- and decision-making, ensuring effective on-the-job application of economic concepts, tools and models, and carrying out strong analysis to support policy development and decision-making.
56 LEARNING PROGRAM 2019
January 29–31, 2019 March 5–7, 2019
2.5 days 2.5 days
Workshop Workshop
REVENUE THE ROLE OF ESTIMATING THE RISKS IN THE
FORECASTING COSTING OF STRUCTURAL REFORMS
This workshop will focus on how to perform effective Significant but unpredicted risks may occur and cause
and reliable public revenue forecasting analysis, espe- many undesired effects and additional costs of reforms.
cially under severe scenario analysis, i.e. during eco- In order to avoid this, line ministry officials will learn
nomic crises and macroeconomic downturns. It will how to recognize potential risks (threats) and estimate
include theoretical lectures, advice and practical exam- their influence of the costing of the structural reforms.
ples, and exercises on the main aspects, hypotheses Through practical examples they will study how to esti-
and determinants that should be considered when con- mate risks in the process of costing of structural reforms.
ducting this type of analysis.
Target audience: public officials from ministries of fi-
Target audience: tax officials from tax administrations nance, line ministries, and state agencies dealing with
and tax policy departments in ministries of finance. risk issues.You can also read
