{"dataset":{"name":"OECD Governance: Financial Management and Reporting - 2022","slug":"dsd-qdd-gov-fmr-df-gov-fmr"},"field":"measure_name","members":["a. Clarification of ownership and control of digital financial reporting","a. Dedicated role or function for data management (e.g. Chief Data Officer) at the central level (e.g. within  CBA  /Treasury or other central agency).","a. Defence-CentralFMIS system(s)","a. Defence-DecentralisedFMIS system(s)","a. Defence-Notapplicable","a. Government debt","a. Green / climate / environment","a. In-year budget execution reports","a. Legal/regulatory framework","a. No","a. No financial reporting provided","a. Official Summary to the year-end financial statement for policy-makers provided","a. Parliament","a. The most recent audited year-end financial statements:","a. Timeliness of financial data provision","a. Yes, provided by CBA  /Treasury or another central agency.","b.  Citizens' Guide/explainer  to the year-end financial statement published","b. Approved budget","b. As government liabilities in the year-end balance sheet within the financial report","b. As part of the year-end financial report","b. Centre of Government","b. Dedicated role or function for data management (e.g. Chief Data Officer) at decentralised level (e.g. within line ministries and agencies).","b. Flexibility to report on new or topical issues, e.g. through earmarking/tagging","b. In the year-end balance sheet within the financial report","b. International assessment of other digital financial reporting solutions","b. Justice-CentralFMIS system(s)","b. Justice-DecentralisedFMIS system(s)","b. Minimum functional requirements (e.g. budget execution, accounting, treasury and cash management, financial reporting)","b. No, but under active consideration by CBA/Treasury or another central agency.","b. Parliamentary Budget Office (PBO)/Independent Fiscal Institution (IFI)","b. The most recent audit report by the Supreme Audit Institution (SAI) on the year-end financial statements:","b. User research, e.g.  user-driven approach to identify user needs","b. Year-end budget execution reports","b. Yes, number of visitors to digital financial reporting website(s)","c. As supplementary information in the year-end financial report (such as the notes to the accounts, or management report)","c. Assessment of own digital capacity and capability (e.g. available staff and skills)","c. Central Budget Authority and/or other central agencies","c. Central chart of accounts","c. Citizen/member of the general public","c. Concept and design","c. Coordination with national public sector authorities responsible for the main data policies.","c. Covid-19","c. Granularity of detail levels and aggregation of financial data provision(e.g. consolidated or disaggregated formats; entity-level formats; budget and account classification by type, administration or programme)","c. In a specific tax expenditure report","c. Machine-readable open data  to the year-end financial statement published","c. No, and no plans to introduce it.","c. Public order and safety-CentralFMIS system(s)","c. Public order and safety-DecentralisedFMIS system(s)","c. Supplementary budget","c. Year-end financial statements - unaudited","c. Yes, through social media analytics","d. As part of the budget proposal documentation","d. Assessment and development of a sound data, budget and reporting structure","d. Central budget classification","d. Data exchange is supported by the availability and use of a national interoperability framework or other principles for data  interoperability.","d. Flexibility for users to create and structure own queries, reports and graphics","d. In-year budget execution","d. Journalist/Watchdog","d. Methodological guidance","d. Year-end financial statements - audited","d. Yes, through feedback and user surveys on the digital financial reporting website(s)","e. Academia/Researcher/Student","e. Adherence to national data standards, rules and guidelines.","e. Data visualisations and graphics","e. Development / application of a data governance framework and policies","e. Health-CentralFMIS system(s)","e. Health-DecentralisedFMIS system(s)","e. In-year non-financial performance","e. Other standardized common data elements and definitions (e.g. taxonomy codes, non-financial performance data, tags, connecting identifiers)","e. Other, please specify in Q26.1.","e. Partial /pilot implementation","e. Yes, through other feedback process.Please provide further details on how users can share feedback to digital financial reporting in Q40.1.","f. Application of an agile and iterative approach,e.g. a focused, quick, and repetitive development process assuring user engagement during the entire service lifecycle","f. Centrally defined data elements to be provided (e.g. receipts, payments, commitments, accounts receivable, accounts payable)","f. Combination of financial and non-financial data, e.g. for performance reporting","f. Combined in-year financial and non-financial performance","f. Education-CentralFMIS system(s)","g. Application of user-driven approaches, e.g. research and analysis of different users’ needs","g. Centrally determined basis of accounting (e.g. cash, modified cash, or accrual)","g. Granularity of narrative description and/or analysis","g. Year-end budget execution","h. Centrally determined minimum financial reporting requirements (e.g. periodicity of reporting to central FMIS managed by CBA/Treasury)","h. Finance-CentralFMIS system(s)","h. Finance-DecentralisedFMIS system(s)","h. Government contractors","h. Granularity of machine-readable open data","h. Other, please specify in Q17.1: [text box]","h. Other, please specify in Q24.1.","h. Publication as  Minimum Viable Product (MVP)","h. Year-end non-financial performance","i. Combined year-end financial and non-financial performance","i. Data management standards (e.g. rules governing data creation, exchange, use and re-use, data storage, versioning, data privacy and open data principles etc.)","i. Rationalisation of government financial reporting","i. Repurposer, e.g. reselling public data with added analysis","i. Transport-CentralFMIS system(s)","i. Using open-source technologies","j. External Audit","j. In-house development","j. Technology standards to enable exchange of data between decentralised and central systems (i.e. via interface, interoperability layer)","j. Year-end financial statements - unaudited","k. Common control and compliance functions (e.g. financial controls, consistency checks, separation of duties)","k. Development by external provider","k. Energy-CentralFMIS system(s)","k. Energy-DecentralisedFMIS system(s)","k. Internal Audit","k. Year-end financial statements - audited","l. Fiscal risks","l. Public servant/Internal government data user, e.g. using data for better decision-making","l. Upskilling and/or training sessions to build user capacity and skills","m. Tax expenditures","n. Topical issues (e.g. spending on green/climate/environment, gender, Covid-19)","o. Procurement/Contract information","other","p. People Management"]}