The Role of Accounting and Data in Costing of Structural Reforms

May 17 – 28, 2021 Online No Fee
May 16, 2021 Accounting

This learning initiative will aim towards understanding the role and impact of accounting in costing and budgeting process. Accounting information from past periods is an important source for future budgeting decisions. The initiative will explore how different processing of accounting information can implicate the outputs and possible policy choices.

About this learning event

At this online learning initiative, we will discuss on the accounting in public sector in providing the grounds for more efficient and more accurate costing of policy measures. We will bring together experts working on public sector accounting, collecting and recording data and those that are using the data for costing of policy measures. The aim is to facilitate the exchange of information, such as what inputs are used in costing and how as well as when the (financial) data is needed, and what are the data behind inputs.

Based on actual case, participants will be presented approaches towards improving the public sector accounting and reporting systems. We will discuss the importance of the accounting system and how it best supports the costing purposes.

This initiative will serve the participants for exchange of knowledge and experience with their peers. They will be able to hear on good practices and discuss relevant questions for their work.


At this learning event, we will be discussing the following:

  • costing of measures and the role of data, ERP costing examples
  • challenges in costing certain reforms or measures
  • data and format of data needed for costing reforms
  • regular provision of relevant data
  • connection to performance budgeting (data on KPIs)
  • ex-post outturns vs. ex-ante estimations of costs
  • role of accounting in costing

Delivery Format

The online course will be structured around online interactive webinar sessions of 1.5h over the course of two weeks. Active participation is expected at the webinars. Participants will be able to exchange and find additional references on our learning platform, Online Learning Campus.

Who should attend

Public sector officials engaged in the process of costing of structural reforms, budget and finance officials, accountants providing financial information for costing of policy measures, employees involved in public sector accounting reforms and in providing data for structural reform planning and assessment. 


  • Janez Šušteršič, CEF Associate Fellow, Professor of Economic Policy; former Minister of Finance, Slovenia
  • Saša Jazbec, CEF Expert, Former State Secretary, Ministry of Finance, Slovenia 
  • Mitja Čok, Full Professor, Faculty of Economics, University of Ljubljana
  • Lucia Kašiarová , Ministry of Finance of Slovakia
  • Suzanne Flynn, PFM Advisor for SEE, IMF

Practical information

Applications are to be submitted by May 16, 2021 via an online application form. You will get information how to join online learning platform and course access on May 17.

  • This course will be delivered online in the period between May 17 – 28, 2021, and will entail 10 learning hours.
  • It will feature three webinars (May 18, 10:00-11:30 CEST; May 20, 14:00-15:30 CEST and May 26, 10:00-11:30 CEST) and preparation of a homework assignment. Participants will also have access to additional reading and video materials.
  • Course will be delivered in English language and no translation will be provided.
  • To participate in this online course, basic information technology is needed (internet connection and computer/tablet).
  • Upon successful completion of this online course, you will receive a certificate.
  • No participation fee will be charged.


This event is delivered as part of the EU funded multi-country project “Strengthening Line Ministries’ Capacities to Assess Fiscal Implications of Structural Reforms” (FISR) implemented by the CEF. Participation of public officials from Moldova is made possible by the Ministry of Finance of the Slovak Republic., while International Monetary Fund provided additional in-kind support.

Funded by the European Union