2013-05-07 AfDB Lessons Learned on the PFM Front Lines
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Transcript of 2013-05-07 AfDB Lessons Learned on the PFM Front Lines
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Version 7 section
brief discussion
Lesson Learned on the Public
Financial Management Front Lines
African Development Bank Group
May 7, 2013
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Agenda
Story behind FreeBalance
Lessons in: ICT-enabled good governance
Lessons in: PFM reform sequencing Lessons in: FMIS delivery and sustainability
Conclusion
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for public financial management supportreform and modernization to improve
governance, transparency and accountability.
FreeBalance solutions
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1984
free balance
+ Budget
- Commitments- Obligations
- Actuals
= Free Balance
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1984+
Ottawa: Parliament Hill
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1994+
Appropriations
Expenditures
Procurement
Treasury
Materials
Civil Service
Receipts
Payroll
Social Programs
Budget Controls
Planning
Analysis
Budget Law
Policy
Forecasting
Budget Books
Government Resource
Planning (GRP)
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How is GRP Unique?
1994+
Budget Centric
CommitmentAccounting
Modernization
& Reform
ComplexPerformance
Not ERP
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1994+
different
organizational
configurations
MULTIPLE
CONTROLS
aggregate
detailed
MULTIPLE
CONTROL
LEVELS
configured
CONTROLS
budget
appropriations
transfers
commitments
obligations
receiving
expenditures
COMMITMENTCYCLE
segregationof
duties&workflow
monthly
PERIOD
yearly
TOLERANCE
LEVELS
flexible
strict
Financial Controls
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1998
Nunavut
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1999
Kosovo
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quickest
implementation
26 days
average
first phase8 months
Rapid Implementation
2000+
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2006
FreeBalance Public Financial
Management Component Map
FreeBalance Public Financial Management Component MapComprehensive and Extensible
Product Suite for Government
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today
Countries Penetrated 21
Time Zones 15
World wide Software Installations Over 200
Users Over 60,000
Civil Servants Almost 1.5 Million
Handling annual budgets of > $ Trillion
Global Impact
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today
Developed
CountriesDeveloping Countries Post Conflict
National
Uganda,
Guyana,
Antigua,
Suriname,
Lao PDRMongolia,
Kyrgyzstan
Timor-Leste, Iraq
Afghanistan,Kosovo,
Sierra Leone,
Liberia, South
SudanDepartmental
Canada
28 Financials
42 Budget
USA
10 Financials
1 Budget
Panama,
Jamaica,
Pakistan
Sub-National NunavutPalestine
Project Namibia
Global Impact
d
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FreeBalance Offices and Regional Support Centrestoday
Vientiane
services & support
sales, business development & marketing
product management & development
corporate services
Dili
Ulaanbaatar
BishkekOttawa
Guatemala City
Washington
St. Johns
Lisbon
Monrovia
FreetownKampala
Pristina
Ramallah
Kolkata
Kabul
Bangalore
Paramaribo
d
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GlobalPFM
Provider
CanadianCompany
GRPLeader
100%Government
Focus
ISO-9001/2008
CoversBudget
Cycle
ModernWeb
Technology
HighSuccessRate
Company Summary
today
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Agenda
Story behind FreeBalance
Lessons in: ICT-enabled good governance
Lessons in: PFM reform sequencing
Lessons in: FMIS delivery and sustainability
Conclusion
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Version 7 section
Multiple Definitions
Tinged with Ideology
Multi-variant and Complex Measurement Difficulties
Yet Governance Measures Critical
Good Governance
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1919
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About $37B of
foreign aid
annually is
phantom aid
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Tax evasion
through untaxed
shadow economy
= 17% of world
economy, wellover $2.5T
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brief discussionForeign DirectInvestment to
DevelopingCountries at
$684B
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brief discussionTotalworldwide
remittances to
developingcountries
exceed $534B
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Tax Revenue
ranges from1.4% of GDP
in UAE to
almost half inBelgium,
Sweden andDenmark
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What Works in Technology-Enabled Public Financial Management?An On-Going Debate
TechnicalReformsDifficult
TechnicalReforms Easy
TechnicalReformsEffective
TechnicalReforms
Ineffective
Use PFM BestPractices
Use CountryContext
Its not
about
technology
Its all about
technology
Good
Practicesapplied
technology
applied
practice
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Good Governance Mind Map v.1.0
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Governance Linkages
1. back office GRP software provides
2. a set of Governance tools
3. whose effectiveness in improving
governance is determined by
institutional maturity
4. and can be seen
5. measured
6. shown to improve country outcomes
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Consider a Scenario
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brief discussionTotal AnnualGovernment
Procurement
is estimated
at $9.5T
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Developing
Countries lose an
estimated $20B to
$40B annually
because ofcorruption
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ICT Platform
1. SecureInfrastructure
2.User GroupControls
GovernmentPerformance
3. BudgetPreparation
Core PublicFinancials
4. CommitmentAccounting
Public ExpenditureManagement
5. Procurement
6. E-Procurement
7. PaymentManagement
GovernmentPerformance
8. Audit
Automating the Procurement Cycle
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Controls
Core Public
Financials
Expenditure
Management
Receipts
Management
Treasury
Management
Civil Service
Management
Performance
Management
Standards IPSAS, GFS CoST, OpenC EITI IATI GFS
Front-Office
financial
statementse-procure revenue
aid, debt &
PPP
e- recruit &
disclosuregov results
budget transparency
Decision-Makingforecasts programs reporting & analytics dashboards alerts - output/outcomes KPIs
economics historical data - benchmarks policy planning scenarios programs
Other Controlsassets secure payment & secure transactions audit
accruals TSA accruals
Commitment budget commitment cash - payment
Process Controls chart of accounts workflow & procedures approval cycle - reconciliations
IT Controls data integrity data encryption IT security - integration
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ICT Platform
1. SecureInfrastructure
2.User GroupControls
GovernmentPerformance
3. BudgetPreparation
Core PublicFinancials
4. CommitmentAccounting
Public ExpenditureManagement
5. Procurement
6. E-Procurement
7. PaymentManagement
GovernmentPerformance
8. Audit
Chart ofAccounts
Dashboards
Alerts
ProcedureWorkflow
Integration
Segregation ofDuties
ICT Platform
1. SecureInfrastructure
2.User GroupControls
GovernmentPerformance
3. BudgetPreparation
Core PublicFinancials
4. CommitmentAccounting
Public ExpenditureManagement
5. Procurement
6. E-Procurement
7. PaymentManagement
GovernmentPerformance
8. Audit
Data integrity
Encryption
IT security
Usermanagement
Budget &CommitmentControls
Planning
Historical data
E-Procurementfront office
Securepayments
Audit trail
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IT Controls
ICT Vulnerability Technique
DatabaseD
ataIntegrity
Obfuscation
Encryption
Biometrics
VPN
SecurityPolicy
SecurityAudit
AuditTrail
Tran
saction
Audits
DB Abstraction
Network
SniffingUser Identify
IntegrationInterfaces
Reports External Transparency
Intrusion Intrusion Detection
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FreeBalance Public Financial Management Component MapComprehensive and Extensible
Product Suite for Government
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GPM BCM PFM GTM GRM PEM CSM
Chart of Accounts
Budgets & Commitments
Segregation of duties
Secure Payment
Integration
Reconciliation
Workflow & Procedures
Approvals
Accrual
Asset Management
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Governance Enablers Matrix
CharacteristicsCapacit
y
PoliticalWill
Accounting
Procedures
Standards
Efficiency
Risk
Managem
ent
Compliance
Decentraliz
ation
Independence
Informal
Mechanisms
Accessto
Information
Transpare
ncy
Outreach
Participation
Legitima
cyInstitutions
Executive
Legislature
Judiciary
Internal & External Audit
Enforcement
Other Govt Oversight
Public Service
Civil Society & Citizens
Businesses
Election Commission
Political Parties
Donors
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ICT Platform
1. SecureInfrastructure
2.User GroupControls
GovernmentPerformance
3. BudgetPreparation
Core PublicFinancials
4. CommitmentAccounting
Public ExpenditureManagement
5. Procurement6. E-Procurement
7. PaymentManagement
GovernmentPerformance
8. Audit
Chart ofAccounts
Dashboards
Alerts
ProcedureWorkflow
Integration
Segregation ofDuties
ICT Platform
1. SecureInfrastructure
2.User GroupControls
GovernmentPerformance
3. BudgetPreparation
Core PublicFinancials
4. CommitmentAccounting
Public ExpenditureManagement
5. Procurement6. E-Procurement
7. PaymentManagement
GovernmentPerformance
8. Audit
Data integrity
Encryption
IT security
Usermanagement
Budget &CommitmentControls
Planning
Historical data
E-Procurementfront office
Securepayments
Audit trail
Political WillCapacity
Standards Compliance
Accounting
Procedures
Transparency
Civil Society
Internal Audit
External Audit
Independence
Enforcement
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PEFA to PFM Component MapCore Public Financials
& Budget Controls
Expenditure
Management
Receipts
Management
Treasury
Management
Civil Service
Management
Performance
Management
A. PFM-OUT-TURNS:
Credibility of thebudget
Budget Controls
Expenditure
Controls &Forecasting
Revenue
Forecasting
Cash and Liquidity
Forecasting
Wage Bill
Forecasting
Budget Planning
Processes
B. KEY CROSS-
CUTTING ISSUES:
Comprehensiveness
and Transparency
Budget Classifications
Budget Transparency E-ProcurementRevenue
Transparency
E-Recruitment,
Wage & Expense
Disclosure
Results Portal
C(i) Policy-Based
Budgeting
Talent
Management
Budget Planning
Processes &
PerformanceManagement
C(ii) Predictability and
Control in Budget
Execution
Non-Salary Controls
Expenditure
Controls &
Forecasting,
Procurement
Value for Money
Taxpayer
Obligations & Tax
Collection
Cash and Bank
ControlsPayroll Controls
Audit trails &
Computer Aided
Audit Tools
C(iii) Accounting,
Recording and
Reporting
Timeliness and Completeness of Statements and Reports, Support for International Public Sector StandardsQuality of
Reports
C(iv) External Scrutiny
and Audit
Audit trails &
Computer Aided
Audit Tools
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GovernanceRating
GovEffective
PFM Transparency
improves
enables
results
perception
behaviour
Impact of Public Financial
ManagementImprovements on
International Governance
Ratings
Openness, Effectiveness,Service Delivery, Growth,
Anti-Corruption
GRP Anti-Corruption Hospital Procurement Scenario
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Government Resource Planning Software Governance ToolsetGovernance
EnablersGovernance Signs
Governance
Indicators
Governance
Outcomes
chart of accounts | segregation of duties |integration | workflow & procedures | alerts & dashboards
ICT Platform
1. Secure
Infrastructure
Data Integrity
Improved Health
Outcomes Child Health
CIESIN/YCELP
Reduce Child
Mortality MDG
Immunization
Rates WHO/UNICEF
Reduce Maternal
Mortality MDG
Universal Accessto Reproductive
Health MDG
Encryption
IT Security
2.User Group
ControlsUser management
Government
Performance Mgmt3. Budget Planning
Planning PEFA C3:
Accounting,
Recording,
ReportingHistorical data
Core Public
Financials
4.Commitment
Accounting Budget &
Commitment
Controls
Accounting
Procedures
PEFA C2:
Predictability &
Control in Budget
Execution
Public Expenditure
Mgmt
5. Procurement
6. E-ProcurementE-Procurement
front office
TransparencyPEFA B:
Transparency
WGI Control of
Corruption
World Bank Doing
Business IndexTI Corruption
PerceptionCivil Society
Procurement Graft
incidents7. Payment Secure payments
Increase in Foreign
Direct InvestmentGovernment
Performance Mgmt8. Audit Audit trail
Internal & External
AuditPEFA C4: External
Scrutiny & AuditIndependence
Enforcementstandards | capacity|political will| compliance
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Version 7 section
+ Public Finances
- Transparency
- Accountability= Corruption
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Version 7 sectionLessons Learned
GRP Technology improves governance
Hard to see success with good PFM processes
without a GRP
Significant improvements in governance requires
institutional changes
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Agenda
Story behind FreeBalance
Lessons in: ICT-enabled good governance
Lessons in: PFM reform sequencing
Lessons in: FMIS delivery and sustainability
Conclusion
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What Works in Technology-Enabled Public Financial Management?An On-Going Debate
TechnicalReformsDifficult
TechnicalReforms Easy
TechnicalReformsEffective
TechnicalReforms
Ineffective
Use PFM BestPractices Use CountryContext
Its not
about
technology
Its all about
technology
Good
Practicesapplied
technology
applied
practice
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Governance Formula?
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Not prescriptive
V i i
Evaluation Methods
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Evaluation MethodsEvaluation Method Scope Back-Office Technology Front-Office Technology
Public Expenditure and Financial Accountability
(PEFA)
Comprehensive PFM
assessment
No technology guidance although PEFA assessments attribute some
achievements to the use of technology
Commonwealth Public Financial Management
Self-Assessment Toolkit (CPFM-SAT)
Comprehensive PFM
assessment
A3: Use of IFMIS
B2: Use of Debt ManagementsoftwareNo technology guidance for publishing
informationThe Chartered Institute of Public Finance &
Accountancy (CIPFA) Whole Systems Approach
Comprehensive PFM
assessment
O7: Financial management
information systems
Revenue Watch Institute IndexExtractive Industries
transparency
Paris Declaration and Accra Agenda for Action Aid effectivenessUse of country systems for PFM and procurement does not specify use of
technology
International Budget Partnership Open Budget
Index (OBI)
Budget preparation and
reporting transparency
Internet publishing of budget documents
gains higher rating for many categories
Gartner Group Open Government Maturity
ModelOpen government
Provides open government technology
insight
Institute for Electronic Government e-
Democracy ModelE-Democracy Use of e-mail systems
Use of web technologyAndersen & Henriksen E-Government Maturity E-Government
Layne and Lee Framework of E-Government E-GovernmentHorizontal and vertical integration
within government
World Bank World Governance Indicators
Meta collection of 3rd party
indicators No technology guidance
Global Integrity ReportGovernance and anti-
corruption
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http://www.revenuewatch.org/http://www.revenuewatch.org/http://www.pefa.org/http://www.pefa.org/http://www.thecommonwealth.org/http://www.thecommonwealth.org/http://www.cipfa.org.uk/http://www.cipfa.org.uk/http://www.revenuewatch.org/http://www.oecd.org/document/18/0,3746,en_2649_3236398_35401554_1_1_1_1,00.htmlhttp://internationalbudget.org/what-we-do/open-budget-survey/http://internationalbudget.org/what-we-do/open-budget-survey/http://www.gartner.com/http://www.gartner.com/http://www-01.ibm.com/industries/government/ieg/pdf/e-democracy%20putting%20down%20roots.pdfhttp://www-01.ibm.com/industries/government/ieg/pdf/e-democracy%20putting%20down%20roots.pdfhttp://www.hellezinnerhenriksen.info/abstracts.htmlhttp://www.ingentaconnect.com/content/els/0740624x/2001/00000018/00000002/art00066http://www.globalintegrity.org/reporthttp://www.globalintegrity.org/reporthttp://www.globalintegrity.org/reporthttp://www.globalintegrity.org/reporthttp://www.ingentaconnect.com/content/els/0740624x/2001/00000018/00000002/art00066http://www.ingentaconnect.com/content/els/0740624x/2001/00000018/00000002/art00066http://www.ingentaconnect.com/content/els/0740624x/2001/00000018/00000002/art00066http://www.hellezinnerhenriksen.info/abstracts.htmlhttp://www.hellezinnerhenriksen.info/abstracts.htmlhttp://www.hellezinnerhenriksen.info/abstracts.htmlhttp://www-01.ibm.com/industries/government/ieg/pdf/e-democracy%20putting%20down%20roots.pdfhttp://www-01.ibm.com/industries/government/ieg/pdf/e-democracy%20putting%20down%20roots.pdfhttp://www-01.ibm.com/industries/government/ieg/pdf/e-democracy%20putting%20down%20roots.pdfhttp://www.gartner.com/http://www.gartner.com/http://internationalbudget.org/what-we-do/open-budget-survey/http://internationalbudget.org/what-we-do/open-budget-survey/http://www.oecd.org/document/18/0,3746,en_2649_3236398_35401554_1_1_1_1,00.htmlhttp://www.revenuewatch.org/http://www.cipfa.org.uk/http://www.cipfa.org.uk/http://www.thecommonwealth.org/http://www.thecommonwealth.org/http://www.thecommonwealth.org/http://www.thecommonwealth.org/http://www.thecommonwealth.org/http://www.thecommonwealth.org/http://www.pefa.org/http://www.pefa.org/ -
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Whats changed?
101011001110010101001010101
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Country PFM Context
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Government Performance ManagementData from Government Operations
Expenditures RevenueBudget
formulationBudget
executionHuman
Treasury ResourcesData from Government Operations
Government Performance Management
PFM Domain
V i 7 ti
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brief discussionCountryResearch
GovernanceValuation
SolutionBlueprint
Implementation
ProjectGovernance
ProductDevelopment
GovernmentResearch &Engagement
CustomerSustainability
FreeBalance i3+qM MethodologyAligning Customer Needs with Product, Service and Sustainability Offering
Steering
Committees
SWAT Teams
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Calculates?
TechnologyPriorities
PFMPriorities
CountryConditions
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Anchor
TechnologyPriorities
PFMPriorities
CountryConditions
BenchmarkPriority
GapsSequencing
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Sequenced
TechnologyPriorities
PFMPriorities
CountryConditions
BenchmarkPriority
GapsSequencing
capacity
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Version 7 sectionLessons Learned
PFM reform sequencing as much a science as an
art
Holistic approaches that consider technology,
capacity, lessons in peer countries andmethodology increases success
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Agenda
Story behind FreeBalance
Lessons in: ICT-enabled good governance
Lessons in: PFM reform sequencing
Lessons in: FMIS delivery and sustainability
Conclusion
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58
Risk of Project Failure Higher in Government
Includes ICT Project Risks + mostERP risks
Complex legal reform
Need for continuous reform
Covers more lines of businessthan private sector enterprises
Need to rationalize needs ofpoliticians, public servants and civilsociety
Government Resource Planning
Includes all ICT Project Risks
High customization requiredto achieve benefits
Often requires businessprocess re-engineering
Highly complex project coversmultiple organizational silos
Projects often delivered late
High maintenance costs,especially upgrades leads tohigh Total Cost of Ownership(TCO)
Enterprise Resource Planning
Many ICT projects fail todeliver on expectations
High maintenance costs tokeep lights on
Complex ICT projects have
higher failure rates thanmodest projects
Move to Cloud computing areaction by customersagainst high ICT costs
ICT Projects
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COTS dilemma
MIDDLEWARE
DEVELOPMENTENVIRONMENT
REUSABLECODE
CONFIGURATION
APPLICATION
NEEDS
governance
customization
enterprise
costs
proprietary
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0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Failure Unsuccessful Success
Reported Enterprise Resource Planning Success RatesMultiple Studies, Multiple Methods, All Industries
42%
34%
24%
Successful
Unsuccessful but not
failure
Failure
Low, Average and High ratings from ERP
studies indicating Failure, unsuccessful
(including Failure) and Success
Calculated Average ERP Success,
Unsuccessful but not Failure and Failure
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11
76
1
1
47
3
0 2
2
0
0
2
4
6
8
10
12
14
16
FreeBalance Oracle SAP Epicor
Failure
Problems
Successful
Failure = Abandoned or > 10 Years to ImplementProblems = Reported issues, incomplete implementations, late
Success = No exceptionally reported problems
Government Resource Planning Success in Developing CountriesNational Government Level Implementations
Tier1 ERP Tier1 ERP Tier2 ERP
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0.00%
50.00%
100.00%
150.00%
200.00%
250.00%
300.00%
350.00%
400.00%
450.00%
500.00%
ERP Price
FreeBalance
ERP 5 Year TCO compared to FreeBalanceGovernment Quotations from 2006-2012
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0%
10%
20%
30%
40%
50%
60%
1. Upgrade & Optimize
2. Adapt Processes
3. New Apps
4. Process Automate5. Process Decisions
6. Decisions in Apps
7. OtherBarriers to Success
Time Consuming
Enterprise Software Barriers to Success & Time Consuming TasksInformation Week 2012 Enterprise Applications Survey
1. Changing, upgrading or optimizing existingapplications
2. Changing or adapting processes as businessrequirements change
3. Implementing new applications
4. Automating or integrating business processes
5. Developing or improving decision-supportcapabilities for processes
6. Developing or improving decision-supportcapabilities within apps
7. Other
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featuritis
6464
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Version 7 section Conflict between customized vs. generic
solutions
More vertical capabilities creates larger footprint
Governmentfocus reduces:
Customization
Technical footprint
Time to implementation
Product Design and Sustainability
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Version 7 sectionHuman Capacity
Adaptable help
Single file translation
Methodology
CIPFA partnerships
Evans partnership
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Version 7 section Configuration options
Parameters
Business Rules
Workflow
Progressive Activation
New Custom Domain
capabilities
FreeBalance Model
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brief discussionFreeBalanceAccountability SuiteCountry Specific Functionality(CFG) Configuration (CFCB)ChartofAccountsBuilder (CFCD)CustomDomains
(CFPR)Parameters
(CFWF)Workflow
FreeBalance
Accountability SuiteConfiguration and
Metadata Management
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Progressive Activation
6969
Modules Modernization Decentralization
Financials
Treasury
Revenue
Debt
Budgeting
Purchasing
Payroll
AssetsInventory
HR
MoF
LineMinistries
Regions&States
Treasuries
Devolution
Commissions
GovtBusinesses
Municipalities
Cash-based
CashManagement
ModifiedCash
BudgetaryControls
MTEF
AggregateControls
ModifiedAccrual
CivilServiceReformPerformanceMgmt
Accrual
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Government
Functions
HibernateSpring TrinidadEclipse
Government
Applications
Government
Entities
Framework JavaEE
Infrastructure
FreeBalance Web Architecture
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First
GenerationERP Era to2007
Strategic
InflectionPoint 2007-2010
Second
GenerationGRP Era2010+
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broken software model?
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Product developers
Government is one ofmany verticals
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73
Product
Management
Sales &
Marketing
User
Trainer
Consultant
Customer
Support
Product
Development
Product often designed
with different customers
in mind
Product developers
have no expertise in
government financials
Salespeople want to sell
to every possible
market.
Consultants help
customers to customize
code.
Government needs
may not go into
upgrades
Consulting firms
generate revenue fromcustomization.
Typical Approach by Enterprise Software Vendors to
the Government Market
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Government Resource Planning and the CustomerCentric Approach
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Product Management
Customer Support
Product Development
Consultant
UserAll problems & feature
requests are tracked
management dashboard
Vendor consultants bring
experience to write
specifications.
Developers visit customers
and are part of SWAT
teams.
Steering Committee setsproduct direction.
Customers interact with Vendor staff
and other customers on collaborative
web application
Customers visited at
least once every year.
Local in-country
support pass on
needs.
Centric Approach
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Version 7 sectionLessons Learned
Software design matters: risk of failure & cost isproportional to distance
Separate product development and
implementation firms increases risks of failure African governments require vendor
commitment and better project governance
structures
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Agenda
Story behind FreeBalance
Lessons in: ICT-enabled good governance
Lessons in: PFM reform sequencing
Lessons in: FMIS delivery and sustainability
Conclusion
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.943.286
low medium high very high
Canada
.908
Antigua
.764
Mongolia
.653
Liberia
.329
Timor-Leste
.495
| | |
Selection of FreeBalance Customers, National Level GRP Implementationsfrom low to very high Human Development Index
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CustomerExperience
MarketResearch &
EventsParticipation
Customer-CentricProduct
Governance
FreeBalanceGovernanceFramework
FreeBalanceGovernance
Valuation
1. Engage the PFM Community
Similarity in
similar
circumstances
Enhancement
requests from
governments
Deep research in
public financial
management
Engagement with
larger PFM
community at events
Customers drive the
FreeBalance
product roadmap at
the FreeBalance
International
Steering Committee
Framework links
Government
Resource Planning
(GRP) to positive
governance
outcomes
Methodology
provides PFM
reform and
GRP
sequencing
blueprints
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FreeBalance Accountability Suite
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GovernmentFunctions
HibernateSpring TrinidadEclipse
GovernmentApplicationsGovernmentEntities
Framework Java EE
Infrastructure
FreeBalance Accountability Suite100% Web Technology
open system runs on open
source and commercial
middleware
reusable business objects
leveraged as part of the Service-
Oriented Architecture
no client/server or
legacy code used
multitier
design
separates
presentation,business
logic and
data layers
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8080
Economy
Approximate starting point
of current state and peace
building
Relative progress by 2010
Afghanistan 2001-02 Substantial
Cambodia 1991-93 Intermediate
Congo, Dem. Rep. 2001 Limited
Kosovo 1999 Substantial
Liberia 2003 Intermediate
Sierra Leone 2002 Substantial
Tajikistan 1997 Limited
West Bank & Gaza 1993-2002 Intermediate
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2 Possible to Leapfrog
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GovernmentPerformance
BudgetPlanning
Budget BooksAdvancedSalaryManagement
TreasuryManagement
TransparencyPortal
PerformanceManagement
Modern-ization
AccrualAccounting
AdvancedChart ofAccounts
De-centralization
Fixed AssetsHumanResources
Procurement
2. Possible to LeapfrogExample FreeBalance Accountability Suite Implementations
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3 GRP Can Improve Assessments
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A. PFM-OUT-TURNS: Credibility of the budget
B. KEY CROSS-CUTTING ISSUES: Comprehensiveness and
Transparency
C(i) Policy-Based Budgeting
C(ii) Predictability and Control in Budget Execution
C(iii) Accounting, Recording and Reporting
C(iv) External Scrutiny and Audit
FB Public
Public PEFA
Public PEFA PEFA
Avg
HDI
Avg
HDI
Category
FreeBalance
Customers2.47 0.482 Low
*Countries
do not use
FreeBalance
2.35 0.569 Medium
3. GRP Can Improve AssessmentsOnly the Most Recent Public PEFA Assessment
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5. Success Requires Vendor Implementation & Long-Term Support Commitment
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Product Management
Customer Support
Product Development
Consultant
User
Term Support Commitment
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Canadian
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GlobalPFM
Provider
Company
GRPLeader
100%Government
Focus
ISO-/
CoversBudget
ModernWeb
Technology
High
SuccessRate
More:www.freebalance.com/blog