study visit component 3

Activity 3.2

ESTABLISHMENT OF EARLY WARNING AND DECISIONAL SUPPORT

program

Aim of the visit

The overall goal of the study visit is to provide the participants with hands-on experience of the French national system and its budgeting practices in terms of the budget process, accrual based accounting, basic financial statements, financial analysis technics.

Experts working for the French Ministry for the Economy and Finance and for France National Institute of Statistics and Economic Studies will provide an overview of the public financial analysis techniques adopted in the Country.

Specific focus will be made on theuse of financial and non-financial performance indicators related to different types of public administrations, and in particular local administrations, data collection, organization of the related IT platforms and publication to the wider public.

More specifically, questions from the delegation include 4 major dimensions :

  1. The general organization and functioning of the state budget in France and the interaction with local governments and public entities :
  • Overall organization of the budget process including central / local levels
  • Accounting/budgetary links between institutions
  • State reform in the scope of budget administration
  1. The main organization/rules/principles/tools for public accounting and public finances management
  • The general functioning of the budget, accountancy, payments, collection of revenues procedures and the responsibility of the actors involved in the process
  • The types and methodology of the reports produced for early warning and decision support system
  • The analysis of financial data and the methodology used
  • Auditing and control mechanism, tools, processes and organization
  • Detection of tax fraud/tax evasion
  • Elaborating and implementing the principle of unique accounting (to which extent all publics entities expenditures/receipts can centralized in term for reporting / analysis / cash management, etc.)
  • Monitoring revenues, spending, and cash flows of the local authorities (do they have separate bank accounts? How does reporting work ?how to ensure the principle of unique accounting?)
  • The content of the cash management, the cash demand process and the payment methods (scope, cash claim process, respond to claim process, payment of claims) ; possibility to centralize cash management to reduce the need for cash asset
  1. The IT systems in use, in particular CHORUS :
  • The types and methodology of the reports produced for early warning and decision support system
  • The systems used for the payrolls of public servants and HR : salary and allowance payments of the servants, headcounts, qualifications, including data management and reporting;
  • The organization structure and the e-supply process for the financial transaction of the public institutions
  • What are the functional procedures regarding the financial transactions in the integrated CHORUS Project of France ; The technical and architectural infrastructure of the Chorus system
  • E-procurement monitoring and implementation, infrastructure and processes ; e invoice / e billing
  1. The data collection/dissemination dimension :
  • Data collection methods
  • Automatic edition of monitoring / early warning reports and use
  • The contents and modalities of the publication of the financial information to the public.

Methodology

The participants will visit the French Ministry for the Economy and Finance and France National Institute of Statistics and Economic Studies for 5 days including travel.

The participants will be mentored by a senior expert who will brief them on the visits and will provide necessary introductory information based on the materials previously collected. Specific wrap-up sessions will be held to provide information following the visits held already, anticipate the subjects that will be treated in the next visits, better contextualise the subjects, stimulate comparisons with the Turkish system and guide in the acquisition of more materials.During these wrap-up sessions, interactions among the participants will be triggered also to openly assess the value of the information received and of the knowledge acquired; these exchanges will serve the purposes of both getting immediate feedbacks on the appreciation of the visit and of understanding concrete potentialities in further know-how transfer.

An interpreter French-Turkish will be provided for translation

Participants

The 10 participants (+ interpreter and project language assistant)will include a combination of the following profiles:

  • general management experts
  • financial and financial statistics experts
  • computer program and IT experts

Program

MONDAY - Departure from the delegation’s hotel at 8:30
MON 13TH MARCH 2017
Morning
STATE BUDGET OVERVIEW AND ORGANIZATION
Ministry of Economy, Finance and Public Accounts
139 rue de Bercy
Centre Pierre Mendès France
Meeting Room3
Contact :
Mr. Benazzouz
+33 1 53 18 49 04 / 9.00
Entrance and registration procedures
9.30-12.30
1st Division - Directorate of the Budget
  • Fiscal policy organization and process / 1BPB (Budget Acts Bureau)
  • General organization and sequencing of the budgetary process / 1BPB (Budget Acts Bureau)
  • Legislation : preparing the budgetary policy / 1BLF (Fiscal Policy Bureau) : Mr. Florian Cahagne and Ms. Farida Belkhir
  • Execution : deciding and monitoring the budget procedure / 1BE (Budget Execution Bureau) :Mr. Étienne du Payrat and Mr. Baptiste Quero
  • Revenue : monitoring public budget balance / 1BR (Revenue Bureau) : Ms. Sophie Clarens

12.30 – 14.00 / LUNCH BREAK at the Administrative restaurant Agraf in the Ministry’s premises
Price :11,99 euros, to be paid cash (exact amount) or credit card
MON 13 MARCH 2017
Afternoon
STATE BUDGET OVERVIEW AND ORGANIZATION
Ministry of Economy, Finance and Public Accounts
139 rue de Bercy
Centre Pierre Mendès France
Meeting Room3
Contact :
Mr. Benazzouz
+33 1 53 18 49 04 / 14.00 – 16.30
2nd Division - Directorate of the Budget
  • Inter-ministerial information system project management / 2BMS (Inter-Ministerial Information Systems Project Management Bureau): M. Xavier Michelet on payroll monitoring and Chorus as an end user
  • Budgetary regulation management and audit / 2REC (Budgetary regulation, Management and Audit Bureau) : Ms. Élodie Lefebvre and MACIB (Audit and Internal Budget Control Unit) : Éric Le Clercq de Lannoy
  • Government expenditures and performance / 2PERF (Government Expenditure and Performance Bureau) : Mr. AurélienWarembourg
  • Central government agencies / 2B2O (Central Government Agencies Bureau) : Ms. GéraldineCecconi

MON 13 MARCH 2017
Afternoon
Ministry of Economy, Finance and Public Accounts
139 rue de Bercy
Centre Pierre Mendès France
Meeting Room3
Contact :
Mr. Martin
+ 33 1 53 18 04 68 / 16.30 – 17.30
M. Edouard Marcus, sous-directeur de la prospective et des relations internationales à la Direction de la Législation Fiscale
  • Double Taxation Convention
  • Exchange of information related to tax matters

TUESDAY - Departure from the delegation’s hotel at 8:30
TUE 14 MARCH 2017
Morning
REVENUES
Ministry of Economy, Finance and Public Accounts
139 rue de Bercy
Centre Pierre Mendès France
Meeting Room 1
Contact :
Mr. Martin
+ 33 1 53 18 04 68 / 9.00
Entrance and registration procedures
Welcome by Mr. Martin
9.30 – 12.00
M Erwan Nicolas and Mme Dominique Girard, Unit GF2b
Public receipt collection and accounting - Directorate-General of Public Finances
  • General organization and sequencing of the receipt process
  • National and local organization/coordination of tax collection
  • Control and detection tools for fraud
  • Collection tools in case of difficulties
  • Monitoring and performance tools
  • IT
  • Modernization / continuous upgrading

12.00 – 13.00 / LUNCH BREAK in the company of Mr. Martin at the Administrative restaurant Agraf in the Ministry’s premises
Price : 11,99 euros, to be paid cash (exact amount) or credit card
13.00 – 13.45 / Transferby public transports in the company of Mr. Martin:
-Metro line 14 from Bercy to Saint-Lazare, stop à station Pyramides and walk 15 min
TUE 14 MARCH 2017 Afternoon
EXPENDITURES and ACCOUNTS
16 rue Notre Dame desVictoires
75002
Contact :
Ms. Vauguet
+33 1 44 50 45 02 / 13.45
Entrance and registration procedures
14.00 –– 17.45
Ms. Vauguet, DRFiP Paris
Monitoring public expenditures - Directorate-General of Public Finances
  • Expenditure monitoring and tools at the state level
  • Local administration / public agencies
  • Accounting, quality of accounts, accounting rules
  • Payrolls, setting and monitoring wages, head counts and qualifications, accounting and alerts
  • IT dimension
  • Modernization / continuous upgrading

WEDNESDAY - Departure from the delegation’s hotel at 8:30
WED 15 MARCH 2017
Morning
CHORUS (I)
Ministry of Economy, Finance and Public Accounts
120, rue de Bercy,
bâtimentNecker
Room 8147V-8164V
Contact :
Mr. Streicher
+33 6 16 17 39 69 / 9.00
Entrance and registration procedures
9.30 – 12.00
Mr.AlexandreStreicher, AIFE
CHORUS :the information system
  • Development principles and history
  • Main uses and features
  • Shortcomings and alternatives
  • Actual implementation and organization
  • Perspectives for the future
  • Cash management
  • Technical specifications and infrastructure for hardware and software
  • Human resources
  • Outsourcing for development/maintenance
  • Training
  • Costs
  • Development strategy

12.00 – 14.00 / LUNCH BREAK
Administrative restaurant Agraf in the same building (price : 11,99 euros, to be paid cash (exact amount) or credit card) or other options in the area
WED 15 MARCH 2017 Afternoon
CHORUS (II)
Ministry of Economy, Finance and Public Accounts
120, rue de Bercy,
bâtimentNecker, Room 8147V-8164V
Contact:
Mr. Thévenet
+33 6 26 77 04 96 / 14.00 –– 16.00
MrStéphaneThévenet, AIFE
  • Chorus Pro.
  • E-facturation
  • E-procurements (infrastructure and functional processes)

THURSDAY - Departure from the delegation’s hotel at 8:15
THU 16TH MARCH 2017
Morning
Data collection and diffusion
INSEE
15 bd Gabriel Péri - 92240 Malakoff, métro Malakoff - Plateau de Vanves (ligne 13).
Meeting Room
S022
Contact : Ms. Bourrel
Tel : +336 08 75 03 35. / 9.00
Entrance and registration procedures
9.30-12.30
Mr. Ronan Mahieu, Head of Department of National Account
INSEE : how public finances data are collected and disseminated to the public :
  • General organization of the statistic system in France / Conforming to EU rules for independency and transparency
  • Data dissemination and communication to the general public

12.30 – 14.00 / LUNCH BREAK
THU 16TH MARCH 2017
Afternoon
TURKISH EMBASSY IN PARIS (not confirmed) / 14.00 – 16.00
Debriefing
Debriefing with the Counsellor from Turkish Embassy in Paris
Ms. MügeVarol, Chief economic and commercial counsellor at Turkish Embassy in Paris
FRIDAY - Departure from the delegation’s hotel at 8:30
FRI 17th MARCH 2017
Morning
Public finances account in France : the view of the National Audit Office
Cour des Comptes
(National Audit Authority)
13, rue Cambon – 75001 PARIS
SALLE 38 / 39 HCP
Contact :
Ms. Dufailly
+33 1 42 98 96 64 / 9.30
Entrance and registration procedures
10.00-12.30
Mr. Emmanuel Belluteau, Chairman of the 1st Chamber of the Cour des Comptes
(National Audit Authority)
10 year of General Public Accounting in France
12.30 – 14.00 / LUNCH BREAK
FRI 17th MARCH 2017
Afternoon / FREE TIME