National Training on Accrual Accounting (NAS)

Source details

Mid-senior-level public officials working in the Ministries of Finance, Department of Treasury and Accounts, specifically PFMTU.
Other staff from line ministries and field offices responsible or involved in IPSAS/accrual accounting reforms, CoA reforms, or financial management system implementation.
Typical roles: Accountant, finance officer, treasury officer, budget officer, financial controller, internal auditor, or staff responsible for government accounting and financial reporting.

Familiarity with government accounting systems and processes.
Bachelor's degree in Accounting, Finance, Commerce, Business Administration, Economics or Public Financial Management.
Professional accounting qualifications (CA, CPA, ACCA, CIPFA, etc.) are desirable but not mandatory.

Supports officials in the Public Financial Management Transformation Project (PFMTU) and other officials from field offices of the Department of Treasury and Accounts (DTA) engaged in the implementation and production of Budgetary National Government financial statements.
Provides comprehensive training consistent with the Year 2 capacity development requirement in the Royal Government of Bhutan (RGoB) Accrual IPSAS Roadmap.
Practical implementation focus on Year 2 roadmap deliverables, including:
- Refinement of the financial reporting framework.
- Financial statement templates.
- Legal and regulatory amendments.
- Budget comparison disclosures.
- Employee benefits and pensions related disclosure needs.
- Public debt, accounts payable and other liabilities related disclosures.
- Preparatory work for assets and liabilities disclosures under specific IPSAS.
- Requirements for consolidation planning.
- Audit readiness.
- Project management and quality assurance.

Understand key issues in the strategic planning of IPSAS transition.
Understand approaches to complying with disclosures required under accrual IPSAS.
Identify the key information on accounting and other data needed to ensure compliance with IPSAS under Year2 transition plan.
Plan for accrual IPSAS implementation and monitor the progress on compliance in terms of the IPSAS transition roadmap.