Fields of interventions

Statutory consolidation, State accounting standards, Accounting standards for public establishments, Project management, Transversal work with the teams of the Ministry of Finance (DGFIP, Budget Department and the Public Accounts Standardization Council).


Context

A working group associating the general directorate of public finances (DGFIP), the budget directorate (DB), the normalization council for public accounts (CNOCP) and the ministerial budget and accounting controller (CBCM) of the Ministry of Europe and of Foreign Affairs (MEAE), Director of Public Finance for Foreign Affairs (DSFIPE), relaunched in late 2019 the reflections on the interest and the conditions of a consolidation of the accounts of the State.

The CBCM / DSFIPE was tasked by this working group to experiment on the ministerial perimeter of the MEAE with an operator (agency for the teaching of French abroad – AEFE) a methodology for consolidating accounts.

A project team has been formed within the DSFIPE to carry out this experiment. KENCE won the public contract to support this first experiment.


Problematic

Conduct the consolidation test of the accounts of the Ministry of Europe and Foreign Affairs (MEAE) with the accounts of the Agency for the Teaching of French Abroad (AEFE) for the year 2019 and also in 2018, in collaboration with the project team, which includes:

  • build the transposition table for the charts of accounts,
  • determine the methodology by identifying the operations to be neutralized,
  • build the consolidation model under CALC,
  • produce the consolidated accounts.

Produce, in collaboration with the project team, a summary note giving feedback on the experience of the experiment, using its expertise to highlight the interest, the difficulties, the practicability and the extension of such an experiment.

The methodological / tool / normative conditions for extending the experiment to the State sphere must be addressed in this professional note.


Project

  • Project team: 4 people from the DSFIPE team, various stakeholders from the DGFiP, DB and CNoCP during the workshops, 1 KENCE consultant.
  • The various workshops and work with the project team made it possible to carry out, over 2 exercises:
    • training of the project team on the main consolidation rules applicable to the private sphere;
    • defining the information necessary to carry out the consolidation and the operations to be eliminated / neutralized;
    • review of the financial information collected to establish the format of the collection package;
    • Definition of a format for the return of consolidated data;
    • implementation and maintenance of a table of correspondence between the financial data available for the entities and the desired reporting format;
    • data integration and consolidation.
  • These works were returned in the form of a summary slide show and thematic summary sheets with a view to extending the experiment.
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