Q 18

DSA
Report of Project Activities:

July 1st to September 30th, 2001
Project Report: Q - 18
November 08, 2001
Decentralization Support Activity Project

and
Ministry of Finance
Addis Ababa
I. CORE ACTIVITIES
A. Accounts Reform
• Accounting Procedures – Manual 3
Manual 3 of accounts is the improved and expanded accounting system.

It will introduce modified cash and double entry accounting into the
government. The Accounts Reform Team held a one-week workshop with
11 participants in Nazareth from July 2nd to July 6th to discuss key
accounting issues that impact the overall design of the accounting system.
The Accounts Reform Team completed the first draft of Manual 3 on
August 1st.
Prior to finalizing Manual 3, it is critical that the Manual is discussed with

the key stakeholders. A series of workshops were planned and organized
during the period July to September. A workshop was conducted on
August 9th at the Ghion Hotel with 40 participants from the Ministry of
Finance and MEDAC. Manual 3 was also presented to a workshop of 117
participants from federal public bodies on August 10th and August 11th at
the Red Cross Conference Center. Finally, a workshop was conducted on
20th and 21st of September at the Ghion Hotel for 193 from federal and
regional institutions to obtain feedback on potential improvements to
Manual 3.
A copy of Manual 3 was provided to the firm of PriceWaterHouseCoopers

(PWC) to assist PWC in identifying the requirements for the FIS project.
It is envisaged that the feedback and comments received from each of the
workshops and from PWC will be reviewed by the Accounts Reform Team
with a view to finalizing Manual 3 by January 2002.
• Accounting Backlog
Amongst the constraints to ensure the smooth implementation of Manual 3

during the next fiscal year is the clearing of the existing level of accounting
backlog at federal institutions, regions and the MOF.
A report is under preparation to identify the extent of backlog, the issues

and constraints in clearing the backlog, together with recommendations on
resources to clear the backlog with a view to prepare an action plan to
tackle the issue.
The Accounts Reform Workshop on the 20th and 21st of September

included a day to identify the aforesaid issues.
• Asset Management
1
A draft report (A-28) relating to procedures on establishing basic records
for fixed assets has been prepared. The English version of the report has
also been translated into Amharic.
The Amharic version of the report will be circulated to all federal

institutions during the month of October with a view to obtain feedback on
the contents of the draft report.
• Presentation of the modified accounts and the treasury forms for the new
chart of accounts
With the operational rollout of the new budget, the federal government is
using the new chart of accounts to manage the FY 1994 budget. A
workshop was held in the MoF on July 17th for 50 staff of the Ministry of
Defence to present them the modified accounting and treasury forms.
• Assistance to the Central Accounts Department in Reporting
DSA staff assisted the Central Accounts Department in compiling a list of

budgetary institutions that did not submit the following reports: 1) 92, 93
recurrent report; 2) 89-93 external loan report; 3) 89-93 external
assistance report; and, 4) the annual Zegeba report.
B. Budget Reform
• The Development and Implementation of the BIS
--Completion of the approved budget phase
In late June the BIS was rolled over to the approved budget phase by the
DSA information technology consultant. While it was anticipated that only
minimal activities remained at the end of June to finalize the approved
budget, it was the case that many adjustments were in fact necessary before
the approved budget could be considered complete. In fact, some 75% of
English project names contained spelling mistakes and other irregularities all
of which required editing by the information technology consultant.
--Production of budget notification forms
The information technology consultant modified the BIS to produce

notification forms for all federal public bodies as a way for the MoF to notify
individual public bodies of their approved EFY 1994 budget. Unfortunately, it
was only after the notification forms were produced that a multitude of
Amharic and English spelling mistakes and budget coding problems were
identified. While the information technology consultant identified the English
2
spelling mistakes, the Head of the Development Finance and Budget
Department at MEDaC identified the Amharic spelling mistakes, both of which
were found in the budget structure, external funding commitments and project
names. The MEDaC department head also identified a large number of
budget structure coding problems all of which were rectified by the
information technology consultant.
As a result, approximately ten copies of the capital budget notification forms

had to be produced and corrected before the approved capital budget could
be considered complete. Once the approved capital budget was finalized, an
additional six copies of the capital budget notification forms were printed,
signed and stamped for official government use. Approximately 6000 sheets
of paper were double-sided printed in total before the capital budget
notification forms were finished.
As for the MoF, approximately three copies of recurrent budget notification

forms were printed, verified and corrected before five official copies were
printed, signed and stamped. While the BIS was designed to automatically
print the notification date, reference number and notification address, the MoF
budget department instead opted to manually write this data on each copy of
the printed forms. While this manual exercise in no way affected the
information technology consultant, it proved to be a time-consuming exercise
for the MoF budget department. It took the MoF budget department
approximately one week to manually complete the blank sections of each
copy of each form before the recurrent budget notification forms themselves
were delivered to individual public bodies. Approximately 3000 sheets of
paper were double-sided printed in total before the recurrent budget
notification forms were finished.
--Production of the budget proclamation
While version 2.1 of the Budget Reform Design Manual presents a budget
proclamation that is substantially different from the format prepared by the
government in the past, the government requested the information technology
consultant enhance the BIS to produce a total of eight new reports that would
constitute the old-style budget proclamation. While the reports themselves
were relatively complicated and time-consuming to develop and test, matters
were further complicated by the requirement to show total external funding
segregated into bilateral and multilateral totals inclusive of regional subsidy.
This requirement for showing regional subsidy by bilateral and multilateral

funding source required the information technology consultant to collect
regional subsidy funding amounts disaggregated by donor/creditor and
region. The disaggregated information had to then be entered into the BIS
before the proclamation could be printed. This entire exercise proved time
consuming for the information technology consultant because the
3
disaggregated information provided by government contained rounding errors
and was reentered several times before the figures were correct.
In addition to disaggregated regional subsidy funding, the old-style

proclamation also lists total funding by external funding source as part of the
overall revenue budget. While the effort required developing the associated
BIS modules to produce this report format was relevant, once the report was
produced, it proved to be very different from a version manually prepared by
the MoF budget department.
--Production of the printed official budget volumes
The BIS was used to produce the tabular portions of the two official budget
volumes in both Amharic and English. While volume I only contains some 20
pages of BIS-generated tables, volume II contains almost 500 pages most of
which are tables generated by the BIS.
--Development of the adjusted budget module
Once the federal budget was approved and finalized, and the official budget
volumes were produced, the information technology consultant then shifted
his concentration to developing the adjusted budget module as part of the
BIS. The adjusted budget module, once complete, will allow the MoF budget
department to adjustments to the approved budget whereby funds can be
transferred from one particular source of finance to another, as well as
allowing for the inclusion of supplementary funding.
--Development of a work plan for future activities
In addition to the aforementioned BIS activities, the information technology

consultant has also spent substantial time authoring a work plan that will
cover the time period November 1st, 2001 through July 31st, 2002.
--Lessons from the Rollout
The information technology documented the lessons learned in developing

and implementing the BIS for the preparation of the EFY 1994 budget.
C. Public Investment/Expenditure Reform
• Public Expenditure Program (PEP)

The expenditure planning consultant, Perran Penrose, provided 11 days of
technical assistance in August to continue the development of the PEP. His
report, (P- 44) focused on three critical areas of PEP design. First, it provided
options for the institutional responsibility for the PEP. The PEP will require
4
considerable coordination and management, and the report underlined the
need for full-time staff to be allocated to the process. In that the PEP is to be
the responsibility of MEDAC, the report stressed the need to locate PEP
management centrally within MEDAC functions.
Second, the report considered in some detail the relation between the PRSP
and the PEP. The PEP is the main vehicle for expressing PRSP targets in the
budget. It is vital that the PRSP does not become a separate process from
the budget planning process.
Third, the report addressed the issue of the relation of the PEP with the
MEFF. A series of tables were proposed that captured the range of
projections from macroeconomic indicators to regional sectoral expenditures.
Such tables would constitute the format of the PEP.
Perran also provided 18 days of technical assistance in September
(continuing into October). He prepared a workshop introducing the PEP to
federal and regional politicians and technical staff. The workshop was held at
the Ghion Hotel on September 19th and included 72 participants from regions
and the federal government. The outcomes of that workshop were
synthesized and form the basis for an implementation strategy (P-45).
Although most regions felt the need for a year of preparation before
implementing the PEP, the need to ensure that the PEP is a central part of
the PRSP process makes it necessary to start the PEP process this year. It
was agreed that MEDAC will issue subsidy forecasts, and that the MEFF
(which is consistent with IMF tables) would form the basis for the first year of
the PEP. Further work will be needed in the near future to explore the
possibilities of capturing more disaggregated regional sectoral data. In
addition to stressing the need for the PRSP to be located clearly in the PEP,
the workshop emphasized the need to rationalize SDPs so that they are
consistent both with the PEP and with the annual budgets.
D. Training
• In-Country Specialist Capacity Training
Specialist Capacity Training is funded under the In-Service Financial Training

Project (IFTP) and is presented in the IFTP Quarterly Report.
III. OUTSTANDING ISSUES
5
• Reallocation of the budget
To implement the procedural reforms the project will have to reallocate funds
from the in-service training program to operations. The following are the tasks
that require additional funding: 1) completion of the asset management
procedures, 2) implementation of the budget reform in regions, 3) implementation
of Manual 3 of accounts, 4) reducing the backlog in accounts, and 5)
implementation of the PEP at the federal and regional levels. The project will
shortly present a proposal for reallocation to USAID.
• Funding of the in-service training program
Reallocation of the budget to operations as noted above will reduce the funding
available for the in-service training program for period 1 of the DSA project (May
1, 2001 to September 30, 2002). The proposed funding for period 2 was
removed from the project so there is no provision for training after September 30,
2002. The Chief of Party has met with officials from Irish Aid and DFID who have
expressed interest in funding some or the entire training program. The critical
issue is timing. The budget reallocation will require the DSA project to halt
funding as early as January 1, 2002 or the latest in March 2002. If the training is
to proceed funding support is urgently needed. Irish Aid indicated that they
would make a decision by December and funding could be moving by the second
quarter.
• Agreement on the Strategic Plan for the FY 1994 Budget Reform
The Government needs to review and decide upon the Strategic Plan for the FY
1994 Budget Reform. This plan outlines the proposed activities of the reform at
the Federal and Regional level. The plan will consolidate the reforms at the
federal level and proposes an operational rollout of the budget reform to the
SNNPRG. A prompt approach is needed for the reform to proceed on schedule.
• Need to review the Report on the "Assessment of the Implementation of the

Budget Reform in the Preparation of the FY 1994 Federal Budget"
To promote the smooth preparation of the FY 1995 budget, the Ministry and
budget staff need to review the Assessment report and implement the
recommendations. The ability of the Budget Reform Team to extend the reform
to regions this year depends on the Federal Government actively managing the
budget procedures and systems introduced last year. Adoption and execution of
the recommendations of the assessment report will promote a smooth
preparation of the FY 95 Federal budget.
• Implementation of the PEP
6
An ambitious implementation schedule has been proposed for the PEP in FY
1994. If the Ministry can issue a two-year forecast of regional subsidies, it is
proposed to prepare a pilot PEP for the FY95-96 period for all regions and the
federal government. One reason for the urgency in preparing the PEP is that the
PEP is integral to the implementation of the PRSP. The PEP provides a means
for costing the PRSP sector targets and identifying the fiscal gaps.
To implement a PEP this year several actions urgently need to be taken. First, a
decision needs to be made on where the PEP is to be located in the MoFED.
Adequate and appropriate government staff have to be assigned to assist in the
preparation of the PEP. Second, phase 3 proposed hiring a national expert to
work on the PEP. Can we proceed with this and are there appropriate
candidates? Finally and most importantly, the PEP needs to have commitment
and support at the highest level. To promote this it is recommended that the
reform be presented to all of the Ministers of the MoFED as soon as convenient.
7
ANNEX 1
DOCUMENT REPRODUCTION DURING THE REPORTING

PERIOD
• BUDGET PROJECT
8 copies of the 1993 Budget Year Performance Report, 5 copies of the FY

1994 Federal Government Budget Draft Document and 10 copies of the FY
1994 Federal Government Budget Draft Proclamation were printed for the
Budget Department during this reporting period.
200 copies of the Amharic version of Volume I and II of the FY 1994 Federal
Approved Budget were also printed during this reporting period as well as 100
copies of the English version of Volume I and II of the FY 1994 Federal
Approved Budget. The DSA Project also printed and delivered two copies of
both the Capital and Recurrent Federal Budget Notification Forms to each
Budget Department at MOF and MEDAC.
• ACCOUNTS PROJECT
30 copies of the Amharic Version of the EFY 91 Federal Government

Budgetary Revenue and Expenditure Report and 10 copies of the English
version of the same report were made for the Accounts Department. 350
copies of Manual 3 were also printed for the Accounts Project to be
distributed to workshop participants from Federal Public Bodies as well as
Regions.
• IN-SERVICE TRAINING
During this reporting period, 1000 copies of the Accounts Training Module 1,
version 1.1 Trainee Manual and 1000 copies of the workbook for trainees
were printed and distributed to five Regional Management Institutes.
• INTERNAL AUDIT
12 copies of the draft “Internal Audit Manual”, 3 copies of the “Public Body
Draft manual”, and 2 copies of the “Ethiopian National Accountancy and Audit
Development Program/ Final Report/” were made for the Internal Audit
Project.
8
• TAX REFORM PROJECT
40 copies of the Income Tax Proclamation, 120 copies of a document entitled

“Tax Payment” and 130 copies of a document on Regulations for the
Withholding Tax were printed for the Tax Reform Project during this reporting
period. 100 copies of a document entitled “About Proclamation No. 227/1993
and Regulation No. 75/1993“ were also printed during this reporting period as
well as 20 copies of the first draft Income Tax Proclamation, 17 copies of a
document called “Fixed Tax for Ethiopia”, 12 copies of the “Tax Reform Task
Force Report” and 5 copies of the Tax Policy and Administration Reform
Funding Proposal (Quarterly Report).
• TREASURY
160 copies of a Training Need Assessment document (IFMS Project) were

printed for the Treasury Department as well as 500 copies of the
“Government staff per diem Request and Authorization” Form.
• PLANNING AND RESEARCH DEPARTMENT
200 copies of the Council of Minister’s Draft Regulation: “Withholding Tax

Scheme” and 225 copies of a document entitled “Effective Rate of Protection
of the Ethiopian Customs Tariff “ were printed for the Planning and Research
Department during this reporting period.
9
ANNEX 2
PROJECT REPORTS
A. Accounts Reform
Code Title
A-1 “Report of Visits to Regions: Assessment of Training Needs in

accounting,” by James Yardley, August 1, 1997.
A-2 “Assessment of Training Needs in Accounting and Accounting

Practices,” by James Yardley, August 1, 1997.
A-3 “Accounts Reform Project Training Strategy,” by James Yardley,

August 12, 1997.
A-4 “Financial Reporting End State,” by James Yardley, August 18,

1997.
A-5 “Accounting Specialist Training: Training for Accountants in a Self-

Accounting Unit,” by James Yardley, August 19, 1997.
A-6 “Trip Report to Region 1,” January 5, 1998.
A-7 “Trip Report to Southern Nations,” January 5, 1998.
A-8 “Trip Report to Amhara Regional State,” January 5, 1998.
A-9 “Trip Report to Dire Dawa Administrative Council, Harar and

Somalia Regional States,” January 7, 1998.
A-10 “Trip Report to Afar Region Government,” Jan. 12 to Feb. 9 1998 .
A-11 “Report of Consultancy,” by James Yardley, 22 June - 22 August,

1998.
A-12 “Donor Accounting,” by James Yardley, August 21, 1998.
A-13 “Description of the Ethiopian Government Accounting System:

Accounting Cycles and Processes,” September 28, 1998.
10
A-14 “Description of the Ethiopian Government Accounting System:
Government Accounting Form,” September 28, 1998.(Updated
June 13, 2000, Version 1.1 Draft) Revised on September 30, 2000.
A-15 “Accounts Policy Paper,” December 25, 1998.
A-16 “Accounts Issues Paper,” December 28, 1998.
A-17 “Summary of Recommendations for the Description of the Ethiopian

Government Accounting System,” December 31, 1998.
A-18 “Report on the Accounts Design Team’s Review of Regional

Accounting Systems,” December 9, 1998.
A-19 “Accounting for Donor Funds and External Assistance,” December

29, 1998.
A-20 “Report of Consultancy,” by James Yardley and Kelly Richmond,

January 20, 1999.
A-21 “Trip Report Dire Dawa and Harari Region”, March 9, 1999.
A-22 “Trip Report Afar Region”, February 24,1999.
A-23 “Trip Report SNNPR State”, January 11,1999.
A-24 “Donor Accounting”, Manual 2 Version 1.0, August 10, 2000.
A-25 "Memorandum on Improvements to the Accounting System." by

Karl Erik Lindberg, September 8, 2000.
A-26 "Review of Property Management and Fixed Assets System." by

James Joseph, May 2001.
A-27 "Accounts Reform Design Manual (Manual 3): Overview of

Operations and Financial Reports, Details by Transaction." by
Accounts Design Team, August 1 2001.
A-28 "Accounts Reform Design Manual: Procedures to Establish Basic

Records for Fixed Assets – First draft." by James Joseph, August 1
2001. (Second draft dated August 17, 2001), (Third draft dated
August 27, 2001)
A-29 "Strategic Plan for the Accounts Project Phase Three: EFY 1993-
1995." August 10, 2001
11
A-30 "Accounts Reform Design Manual: Procedures to Establish Basic
Records for Fixed Assets – First draft." by James Joseph, August
27, 2001. [Amharic version]
A-31 “Donor Accounting”, Manual 2 Version 1.0, August 10, 2000.

[Oromiffa version]
B. Budget Reform
Code Title
B-1 “Budgeting Basics: Introduction,” March 14, 1997.
B-2 “Draft Budget Policy Paper,” December 23, 1997.
B-3 “Draft Budget Issues Paper,” December 23, 1997.
B-4 “Budget Manual Version 1: Budget Processes & Preparation,”

January 15, 1998.
B-5 “Defining Public Bodies,” June 1998.
B-6 “The Process of Parliamentary Appropriation and Approval of the

Budget,” June, 1998.
B-7 “Budget Reform Design Manual Version 2:0, Budget Classification,

Expenditure Codes and Budget Formats," July 7, 1998
B-8 “Issues about the PIP and Budgeting,” November 17, 1998.
B-9 “Policy issues that need to be resolved to implement Version 2

Budget Reform Design Manual,” November 17, 1998.
B-10 “Defining Public Bodies,” (Revised), November 30, 1998.
B-11 “The Process of Parliamentary Approval and Appropriation for the

Budget,” (Revised), December 12, 1998.
B-12 “Separate Appropriates of the Regional Subsidies,” December 12,

1998.
B-13 “The Treatment of Pensions,” December 20, 1998.
B-14 “Budget Reform Design Manual Version 3.0: Management,

Organization and Staffing of Budgeting,” September 1, 1999.
12
B-15 “Budget Reform Design Manual Version 2: Chart of Accounts,
Budget Preparation, and Presentation,” March 25, 1999 (Updated
December 3, 1999).
B-16 “Budget Reform Design Manual Version 2.1,” January 24, 2000
(Updated on February 17, 2000)
B-17 “Budget Information System – Results of Initial System Study,

Proposed Future Activities and Work Completed to Date, Version
1.0,” by Shaun McGrath, February 2000
B-18 "Budget Information System - Work Plan Version 1.0a Draft, by

Shaun McGrath, April 28, 2000
B-19 “Unit Costs and their Role in the New Budget System”, by Perran
Penrose, May 2000.
B-20 "Financial Reform in a Devolved African Country. Lessons Learned

from Ethiopia", by Stephen B. Peterson, May 8, 2000
B-21 “Budget Information System – Work Plan Version 1.0b Draft”, by

Shaun McGrath, June 10, 2000.
B-22 "Budget Information System – Work Plan Final Version", by Shaun

McGrath, June 19, 2000.
B-23 "Budget Reform Design Manual, Organization, Staffing and

Administration of Budgeting." Version 3.0, June 18, 2000.
B-24 “Consultancy in Aid Management” by Edna Elliot McColl, June 2000
B-25 “Budget Reform Design Manual Version 2.1,” (Oromiffa Version)

July 16, 2000
B-26 “Budget Reform Design Manual Version 2.1,” (Amharic Version)

July 27, 2000
B-27 “Strategic Plan for Implementing the Budget Reform at the Federal
Level for EFY 1994.” October 2, 2000.
B-28 “Work Plan for Annex 1 of the Strategic Plan: Tasks and
Institutional Responsibilities for Federal Public Bodies in
Implementing the Budget Reform in EFY 1994.” October 10, 2000.
13
Institutional Responsibilities for the Ministry of Health and the
Ethiopian Roads Authority for Implementing the Budget Reform in
EFY 1994.” October 10, 2000.
Institutional Responsibilities for the Ministry of Finance and the
Ministry of Economic Development and Cooperation for
Implementing the Budget Reform in EFY 1994.” October 10, 2000.
B-31 “Data Management Plan for Implementing the Budget Reform by

Federal Public Bodies using the Budget Information System (BIS).”
January 11, 2000.
B-32 “Budget Reform Design Manual Version 2.1,” (Tigrigna version)

January 23, 2001.
B-33 “FY1994 Recommended Budget for the FDRE, Volume I, Budget

Summary.” Amharic Version
B-34 “FY1994 Recommended Budget for the FDRE, Volume II, Budget
Details.” Amharic Version
B-35 “FY1994 Recommended Budget for the FDRE, Volume I, Budget

Summary.” English Version
B-36 “FY1994 Recommended Budget for the FDRE, Volume II, Budget
Details.” English Version
B-37 “FY1994 Approved Budget for the FDRE, Volume I, Budget

Summary.” Amharic Version
B-38 “FY1994 Approved Budget for the FDRE, Volume II, Budget
Details.” Amharic Version
B-39 “FY1994 Approved Budget for the FDRE, Volume I, Budget

Summary.” English Version
B-40 “FY1994 Approved Budget for the FDRE, Volume II, Budget
Details.” English Version
14
C. Cash Management
Code Title
C-1 “Issues in Cash Management: Development of Strategy,” by Eric de

Mel, June 28, 1999.
C-2 “Development of a Cash Management Strategy” by Eric de Mel,

September 22, 1999.
C-3 Consultancy in Cash Management” by Virginia Robinson, March 1,

2000
C-4 Consultancy in Cash Management” by Wilbert H. Luck, May 30,

2000
D. Debt Management
Code Title
D-1 "Debt Management Issues (Ethiopia)" by Fernando Fernholz,

September 1999.
E. Public Investment/Expenditure Reform
Code Title
P-1 “Organization, staffing and management of the Capital Planning

Process at Federal, Sectoral and Regional Levels,” May 20, 1997.
P-2 “Public Investment Program Design,” May 26, 1997, Updated June
19, 1997.
P-3 “Outline: Macro Frame,” August 27, 1997.
P-4 “Policy Paper on the Public Investment Program,” September

1998.
P-5 “Issues Paper on the Public Investment Program,” September

1998.
15
P-6 “Manual for the Preparation on the Public Investment Program,”
January 5 1998.
P-7 “System Requirements and Terms of Reference for a Consultant on

Data Management for the Public Investment Program,” February,
1998.
P-8 “Expenditure Programming During the PIP Period,” March 1998.
P-9 “Developing Indicative Planning Figures for Treasury and External

Funding for the PIP Period” FY 1991-1993,” March 1998.
P-10 PIP Preparation: an Example Based on the Ethiopian Roads

Authority,” March 1998.
P-11 “Indicative Planning Figures,” May 1998.
P-12 “Forecast of External Funding Available to Ethiopia,” May 1998.
P-13 “A Note on Flexibility and Relationship to the Capital Budget,” June,

1998.
P-14 “Lessons Learned From Preparation of the 1991 - 93, Public

Investment Program,” November 1998.
P-15 “PIP FY’s 1991 - 1993, Volume I English.
P-15A “PIP FY’s 1991 - 1993, Volume I Amharic.
P-16 “PIP FY’s 1991 - 1993, Volume II English.
P-17 “PIP FY’s 1991 - 1993, Volume II Amharic.
P-18 “Briefing on the Status of the Public Investment Program,”

December, 1998.
P-19 “Forecast of External Funding for 1992 - 94,” December 11,1998.
P-20 “Assessment of the Applicability of the Federal PIP Format to the

Oromia Regional State,” PIP Design Team, August, 1998. (Revised
March 2000)
P-21 “Fiscal Framework for Federal and Capital Expenditures 1992-94,”

March 22, 1999.
16
P-22 “Fiscal Framework for the Public Investment Program 1992-1994,”
March 25, 1999.
P-23 “Forecast of External Funding for 1992-1994,” February 10, 1999.
P-24 “Preparation of the Macro-Economic and Fiscal Framework for

1993-1995,” May 13, 1999 (Updated July 1999 and December
1999).
P-25 “Briefing materials for MEDaC staff on the Public Investment

Program,” April 1999.
P-26 “Database Management System for External Funding,” May 19,

1999.
P-27 " Briefing Materials for Workshops for Federal Public bodies on the
preparation of the Public Investment Program," August, 1999.
P-28 “Report on Workshops for Federal Public Bodies on the Preparation

of the Public Investment Program,” October 1999.
P-29 “Macroeconomic and Fiscal Framework for 1993-95 (Draft for

Discussion),” December 9, 1999 (Updated December 29, 1999).
(March 20, 2000: Third Revision _ consolidated document)
P-30 “Forecast of External Funding for 1993-95,” December 23, 1999.

(First Revision _ February 3, 2000)
P-31 “Report on the PIP Workshop for MEDaC Departments,” May 11

1999.

Tigray National Regional State” March 28, 2000.

Amhara National Regional State” March 29, 2000.

SNN&P National Regional State” March 29, 2000.
P-35 “Preparation of the Macro-Economic and Fiscal Framework for EFY

1994-96”, May 24, 2000

Gambela National Regional State”, June 13, 2000
17
P-37 “Implementing a Public Investment or Expenditure Program in the
National Regional States”, June 15, 2000

Benishangul Gumuz National Regional State” July 5, 2000.
P-39 "Public Expenditure Program Design Document, Draft for

Discussion", August 1, 2000. (Updated November 2000)
P-40 "Concept Paper for the Development of a Development of a Public

Expenditure Program, Draft for Discussion, August 4, 2000.
(Updated November 19, 2000)
P-41 "Memorundum on revising the draft PEP design documents”.

Perran Penrose, January 2001
P-42 "The role of macroeconomic modeling in Ethiopia’s Public

Expenditure Planning Process: (Draft)” by Laurence Harris, April
2001
P-43 "Medium Term Economic Framework (MTEF) and Public

Expenditure Program (PEP)”. Perran Penrose, April 2001
P-44 "Aide Memoire” by Perran Penrose, August 10, 2001
P-45 "Aide Memoire” by Perran Penrose, October, 2001
P-46 "PEP – Policy Brief” by Perran Penrose, October, 2001
F. Policy Advice to the Prime Minister’s Office
Code Title
PA-1 “The Potential for Cereal Exports from Ethiopia,” by Dr.Richard

Goldman, October 16, 1997.
PA-2 “The Results of the Visit to Ethiopia,” by Professor Dwight Perkins,

December 19, 1997.
PA-3 “Trip Report: My Visit to Ethiopia,” by Dr. Malcolm McPherson,

February 14, 1998.
18
PA-4 “A Macroeconomic Model for Ethiopia,” by Dr. Malcolm McPherson
& Tzvetana Rakovski, February 7, 1998 (Updated on July 7th,
1999).
PA-5 “A Note on Macroeconomic Management in Ethiopia,” by Dr.

Malcolm McPherson, March 3, 1998.
PA-6 “Strategy for Development of the Coffee Sector,” Dr. Mike

Westlake, October 24, 1998.
PA-7 “Low Wages are Not Enough: An Analysis of Industrial Growth in

Ethiopia,” by Professor David Lindauer, June 1999.
PA-8 " Policy Briefs," By Dr. Malcolm McPherson, October 1999.
PA-9 “Potential Contribution of the DSA Project in Strengthening the

Ethiopian Tax System,” by Dr. Graham Glenday, December 15,
1999.
PA-10 "Interim Report on Initial Review of the Ethiopian Tax System." by

Graham Glenday, February 13, 2000.
PA-11 "Terms of Reference for a Study for the Development of a System

for the Trading of Grain Warehouse Receipts at a Commodity
Exchange." by Mike Westlake, September 15, 2000.
G. Training Strategy for Accounts, Budget, Public Investment/Expenditure

Planning
Code Title
T-1 “The Training Strategy for Accounts, Budget and Financial Planning
Under Civil Service Reform,” September 10, 1997.
T-2 “Trip Report: Assessment of the Region 1 Management Institute,”

November 14, 1997.
T-3 “Brief on the Training strategy for Accounts, Budgets, and Financial
Planning.”
T-4 “Trip Report: Assessment of the Region 3 Management Institute,”

December 3, 1997.
T-5 “Training Module 1: The FGE System of Accounting,” by Frank

Cajthaml, March 12, 1998.
19
T-6 “Meeting on In-Service Training in Financial Management at the
Ethiopian Civil Service College,” June 16, 1996.
T-7 “Training Manual (Trainer Version),” July 24, 1998.
T-8 “Training Manual (Trainee Version),” July 24, 1998.
T-9 “Workbook for Trainees,” August 3, 1998.
T-10 “Guide for Trainers,” August 3, 1998.
T-11 “Forms [Overheads] for Trainers,” August 3, 1998.
T-12 “Overheads for Trainers,” August 3, 1998.
T-13 “Tests and Solutions for Trainers,” August 3, 1998.
T-14 “Getting Started: Public Investment Program,” June 1998.
T-15 “PIP Users Guide,” June 1998 (Updated on March and October
1999).
T-16 “PIP Technical Guide,” June 1998 (Updated on March and October
1999).
T-17 “LDS-Language Dictionary Systems Users Guide,” June 1998

(Updated on March and October 1999).
T-18 “SAM-Systems Administration Module,” June 1998 (Updated on

March and October 1999).
T-19 “PIP Sample Reports,” June 1998 (Updated on March and October
1999).
T-20 “Minutes of the semi-annual Meeting of the Institutions delivering

In-service Training in Financial Management under the Civil Service
Reform Program, January 29 – 30, 1999.
T-21 “Trip Report : Visit of Amhara Region Management Institute: June

21st-22nd, 1999,” June 29, 1999.
T-22 “Trip Report: Visit of Tigray Regional Management Institute: June

24th, 1999,” June 29, 1999.
T-23 “Visit of ECSC “, June 29 and July 14, 1999.
20
T-24 “Trip Report: Visit of Oromia Regional Management Institute, July
2nd,1999 ”
T-25 “Trip Report: Visit of SNN&P Regional Management Institute, July

8th, 1999”, July 9, 1999.
T-26 “Trip Report: Impact Assessment Visit, Tigray Region”, July 26 –

August 5, 1999.
T-27 “Module 1 and 2 (Draft): Chart of Accounts, Budget Preparation and

Presentation for the Federal Government,” by Perran Penrose,
December 3, 1999.
T-28 Accounts Training Module 1 v1.1 “FGE System of Accounting –

Trainer Manual,” April 2000.

Trainee Manual,” April 2000.

Guide to Trainers,” April 2000.

Workbook for Trainees,” April 2000.

Overheads for Trainers,” April 2000.

Forms [Overheads] for Trainers,” April 2000.

Test Questions and Answers ,” April 2000.
T-35 Accounts Training module A (version 1.0) “Introduction to FGE

System of Accounting – Trainee manual “, August 4, 2000,
Professor James Yardley.
T-36 Accounts Training module A (version 1.0) “Introduction to FGE

System of Accounting – Guide for trainers (without answers) “,
August 4, 2000, Professor James Yardley.
T-37 Accounting Training module A (version 1.0) “Introduction to FGE

System of Accounting – Guide for trainers (with answers) “, August
4, 2000, Professor James Yardley.
21
T-38 Accounts Training Module 2 Version 1.0 "Donor Accounting"
Trainer Version, by David Sawyer, September 2000. (First Draft)
T-39 Accounts Training Module 2 Version 1.0 "Donor Accounting" Guide

for Trainers, by David Sawyer, Sawyer, September 2000 (First Draft)
T-40 Accounts Training Module 1 Version 1.1: "FGE System of

Accounting – Trainer Manual," March 2000 [Oromiffa version].

Accounting –Trainee Manual," March 2000 [Oromiffa version].

Accounting – Guide for Trainers," March 2000 [Oromiffa version].

Accounting –Workbook for Trainees," March 2000 [Oromiffa
version]

Accounting – Overhead for Trainers, " March 2000 [Oromiffa
version]

Accounting – Forms [Overheads] for Trainers," March 2000
[Oromiffa version]

Accounting – Test Questions and Answers,” March 2000. [Oromiffa
version]

Accounting –Trainer Manual, " August 2000 [Tigrigna version]

Accounting –Trainee Manual, " August 2000 [Tigrigna version]

Accounting – Guide for Trainers, " August 2000 [Tigrigna version]

Accounting – Workbook for Trainees," August 2000 [Tigrigna
version]
22
Accounting – Overhead for Trainers, " August 2000 [Tigrigna
version]

Accounting – Forms [Overheads] for Trainers," August 2000
[Tigrigna version]

Accounting – Test Questions and Answers,” August 2000. [Tigrigna
version]
T-54 Accounts Training Module 2 (version 1.0) "Donor Accounting"

Training manual, December 2000
T-55 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000

Workbook for Trainees, December 2000

Overheads [Pack 1 to Pack 3], December 2000

Overheads [Pack 4 to Pack 7], December 2000
T-59 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test

Questions and Answers, December 2000

Accounting – Trainer Manual, " April 2000 [Amharic version]

Accounting –Trainee Manual, " April 2000 [Amharic version]

Accounting – Guide for Trainers, " April 2000 [Amharic version]

Accounting – Workbook for Trainees," April 2000 [Amharic version]

Accounting – Overhead for Trainers, " April 2000 [Amharic version]
23
Accounting – Forms [Overheads] for Trainers," April 2000 [Amharic
version]

Accounting – Test Questions and Answers,” April 2000[Amharic
version]

Accounting – Trainer Manual, " August 2001 [Somali version]

Accounting –Trainee Manual, " August 2001 [Somali version]

Accounting – Guide for Trainers, " August 2001 [Somali version]

Accounting – Workbook for Trainees," August 2001 [Somali
version]

Accounting – Overhead for Trainers, " August 2001 [Somali
version]

Accounting – Forms [Overheads] for Trainers," August 2001
[Somali version]

Accounting – Test Questions and Answers,” August 2001 [Somali
version]

Training manual, December 2000 [Oromiffa version]
T-75 Accounts Training Module 2 (version 1.0) "Donor Accounting" Guide

for Trainers, December 2000 [Oromiffa version]

Workbook for Trainees, December 2000 [Oromiffa version]

Overheads [Pack 1 to Pack 3], December 2000 [Oromiffa version]
24
Overheads [Pack 4 to Pack 7], December 2000 [Oromiffa version]
T-79 Accounts Training Module 2 (version 1.0) "Donor Accounting" Test

Questions and Answers, December 2000 [Oromiffa version]
H. Miscellaneous Reports
Code Title
M-1 “Technical Proposal: Decentralization Support Activity,” November

27, 1996.
M-2 “Performance Monitoring Plan,” for USAID/Ethiopia, September 30,

1997.
M-3 “Regional Financial Presentation,” March 29, 1997.
M-4 “Government Financial Registration and Report,” March 29, 1997.
M-5 “Using dBase IV with Government Accounting Package: Version 1,”

December 1, 1997.
M-6 “DSA Project Deliverables,” December 3, 1997.
M-7 “Previous Version - Basic Job Training Accounts.” May 1988

(Amharic).
M-8 “Schedule of DSA Project Deliverables,” February 15, 1998.
M-9 “Proposed Extension of the Decentralization Support Activity

Project,” June 12, 1998.
M-10 “Comments on the Draft Final Report on Financial Reporting

System on the Use of Donor Funds by the Excellence Management
and Accounting Consultants,” October 2, 1998.
M-11 “DSA Project 1998 R-4 Actual Deliverables Compared with

Planned,” December 19, 1998.
M-12 “Review of the Government of Ethiopia’s Draft Audit Manual,” by

David Marks, June 3, 1999.
25
M-13 “Strategy and Proposal for Phase 3 of the DSA-IFT Project,”
September 19, 2000.
I. Project Quarterly Reports
Code Title
Q-1 “Report of project Activities: February 10th to June 30th 1997.”
Q-2 “Report of Project Activities: July 1st to September 31st 1997.”
Q-3 “Report of Project Activities: October 1st to December 31st 1997.”
Q-4 “Report of Project Activities: January 1st to March 31st 1998,”

April 27, 1998.
Q-5 “Report of Project Activities: April 1st to June 30th 1998,”

uly 8, 1998.
Q-6 “Report of Project Activities: July 1st to September 30th 1998,”

October 19, 1998.
Q-7 “Report of Project Activities: October 1st to December 31st 1998,”

January 27, 1999.

April 12, 1999.
Q-9 “Report of Project Activities: April 1st to June 30th 1999,”

August 20, 1999.
Q-10 “Report of Project Activities: July 1st to September 30th 1999,”

November 15, 1999.
Q-11 “Report of Project Activities: October 1st to December 31st 1999,”

January 17, 2000.

April 24, 2000.
Q-13 " Report of Project Activities: April 1st to June 30th 2000,”
September 20, 2000
26
Q-14 " Report of Project Activities: July 1st to September 30th 2000,”
October 6, 2000
Q-15 " Report of Project Activities: October 1st to December 31st,”

April 24, 2001
Q-16 " Report of Project Activities: January 1st to March 31st, 2001,”
May 16, 2001
Q-17 " Report of Project Activities: April 1st to June 30th, 2001,”
September 20, 2001
Q-18 " Report of Project Activities: July 1st to September 30th, 2001,”
November 8, 2001
J. Information Technology
Code Title
IT-PIP-1 "PIP Getting started" by Shaun McGrath, June 1998. (Last updated
December 2000) (Also listed under T-14)
IT-PIP-2 "PIP User's Guide" by Shaun McGrath, June 1998. (Last updated
IT-PIP-3 "PIP Technical Guide" by Shaun McGrath, June 1998. (Last

updated December 2000) (Also listed under T-16)
IT-PIP-4 "LDS User's Guide" by Shaun McGrath, June1998. (Last updated

IT-PIP-5 "SAM User's Guide" by Shaun McGrath June 1998. (Last updated
IT-PIP-6 PIP Sample Reports" by Shaun McGrath, June 1998. (Last updated
IT-BIS-1 "BIS Data Management Plan" by Shaun McGrath, December 2000.
IT-BIS-2 "BIS Test Plan" by Shaun McGrath, January 2001.
IT-BIS-3 "BIS Getting Started" by Shaun McGrath, March 2001.
27
K. Computer Media
Code Title
CM-CD-1 PIP Setup 2.51 and Full Documentation by Shaun McGrath, June
1998. (Last updated December 8, 2000.)
CM-CD-2 BIS 1.0 Setup by Shaun McGrath, June 2000. (Last updated April
22, 2001.)
L. Minutes of the Project Steering Committee
Code Title
MSC-1 “Minutes of the DSA Project Steering Committee,” December 4,

1997.
MSC-2 “Minutes of the DSA Project Steering Committee,” for the Fourth
Quarter (January 1, 1998 to March 31, 1998),” June 4th 1998.
MSC-3 “Minutes of the DSA Project Steering Committee,” for the Sixth
Quarter (July 1, 1998 to September 30, 1998),” October 22, 1998,
MSC-4 “Minutes of the DSA Project Steering Committee,” for the Ninth
Quarter (April 1, 1999 to June 30, 1999),” September 2, 1999.
28
Quarterly report #18 July 1, 2001 to September 30, 2001
November 8, 2001
29

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DSA

Report of Project Activities:

Decentralization Support Activity Project

• Accounting Procedures – Manual 3

Manual 3 of accounts is the improved and expanded accounting system.

Prior to finalizing Manual 3, it is critical that the Manual is discussed with

A copy of Manual 3 was provided to the firm of PriceWaterHouseCoopers

Amongst the constraints to ensure the smooth implementation of Manual 3

A report is under preparation to identify the extent of backlog, the issues

The Accounts Reform Workshop on the 20th and 21st of September

The Amharic version of the report will be circulated to all federal

• Assistance to the Central Accounts Department in Reporting

DSA staff assisted the Central Accounts Department in compiling a list of

• The Development and Implementation of the BIS

--Completion of the approved budget phase

--Production of budget notification forms

The information technology consultant modified the BIS to produce

As a result, approximately ten copies of the capital budget notification forms

As for the MoF, approximately three copies of recurrent budget notification

--Production of the budget proclamation

This requirement for showing regional subsidy by bilateral and multilateral

In addition to disaggregated regional subsidy funding, the old-style

--Production of the printed official budget volumes

--Development of the adjusted budget module

--Development of a work plan for future activities

In addition to the aforementioned BIS activities, the information technology

--Lessons from the Rollout

The information technology documented the lessons learned in developing

C. Public Investment/Expenditure Reform

• Public Expenditure Program (PEP)

• In-Country Specialist Capacity Training

Specialist Capacity Training is funded under the In-Service Financial Training

III. OUTSTANDING ISSUES

• Funding of the in-service training program

• Agreement on the Strategic Plan for the FY 1994 Budget Reform

• Need to review the Report on the "Assessment of the Implementation of the

• Implementation of the PEP

DOCUMENT REPRODUCTION DURING THE REPORTING

8 copies of the 1993 Budget Year Performance Report, 5 copies of the FY

30 copies of the Amharic Version of the EFY 91 Federal Government

40 copies of the Income Tax Proclamation, 120 copies of a document entitled

160 copies of a Training Need Assessment document (IFMS Project) were

• PLANNING AND RESEARCH DEPARTMENT

200 copies of the Council of Minister’s Draft Regulation: “Withholding Tax

A-1 “Report of Visits to Regions: Assessment of Training Needs in

A-2 “Assessment of Training Needs in Accounting and Accounting

A-3 “Accounts Reform Project Training Strategy,” by James Yardley,

A-4 “Financial Reporting End State,” by James Yardley, August 18,

A-5 “Accounting Specialist Training: Training for Accountants in a Self-

A-6 “Trip Report to Region 1,” January 5, 1998.

A-7 “Trip Report to Southern Nations,” January 5, 1998.

A-8 “Trip Report to Amhara Regional State,” January 5, 1998.

A-9 “Trip Report to Dire Dawa Administrative Council, Harar and

A-10 “Trip Report to Afar Region Government,” Jan. 12 to Feb. 9 1998 .

A-11 “Report of Consultancy,” by James Yardley, 22 June - 22 August,

A-12 “Donor Accounting,” by James Yardley, August 21, 1998.

A-13 “Description of the Ethiopian Government Accounting System:

A-15 “Accounts Policy Paper,” December 25, 1998.

A-16 “Accounts Issues Paper,” December 28, 1998.

A-17 “Summary of Recommendations for the Description of the Ethiopian

A-18 “Report on the Accounts Design Team’s Review of Regional

A-19 “Accounting for Donor Funds and External Assistance,” December

A-20 “Report of Consultancy,” by James Yardley and Kelly Richmond,