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Does your country prepare a Budget to Actual Comparative Statement per IPSAS?

1. Yes 2. No 3. Not sure


45%

43%

12%

1
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Do any of your government agencies prepare a Cash Receipts and Payments Statement per IPSAS?
1. Yes 2. No 3. Not sure
38% 40%

22%

1
Grant Thornton. All rights reserved.

Does your country prepare a Consolidated Cash Receipts and Payments Statement for the whole Government?
1. Yes 2. No 3. Not sure
56%

39%

5%
1
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What has been your greatest challenge in adopting IPSAS?


1. Lack of funds 2. Lack of support from key decision makers 3. Lack of capacity within the Ministry of Finance 4. Insufficient staff
25% 25% 25% 25%

1
Grant Thornton. All rights reserved.

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