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ed helvetica, sans-serif; font-size: 10pt;">ESAAG was established as a forum and cooperative effort of Accountants General to review and discuss comparative experiences and to assist member countries to improve government accounting systems in order to produce financial statements in accordance with international standards.

ESAAG sees itself as a vehicle for improvement of the democratic processes and contributing to good governance through its promotion of transparency, accountability, capacity building and strengthening member governments’ accounting professionalization.

ESAAG is therefore engaged in different activities to enable success in the reforms being undertaken by the member countries in the area of public financial management. However, it is clear that several major challenges need to be overcome in order for member countries to successfully implement and comply with these Standards.

These include, inter alia:

1. Systems Development

2. Public Financial Management Legislative Framework

3. Quality of Accounting and Finance Staff

4. Other Technical Issues:

ESAAG is looking into other specific technical issues needed to be addressed before implementation of standards-based accounting and reporting. These are Accounting Policies dealing with, for example, definitions, measurement, and materiality in the public sector environment, which will have to be canvassed and agreed upon.

5. Alignment Issues

6. ESAAG Capacity Building Programmes:

The Association to-date is running several Capacity Building Programmes for Member Countries, targeting solutions for the above mentioned challenges.

These are:

    • Management and Leadership Training for Accountants General;
    • IPSAS Course (including financial reporting);
    • Gender awareness;
    • Financial Management Course (FIMAC);
    • Internal Audit Course for Senior Managers;
    • Risk BasRisk Management for Senior Managers;
    • Internal Auditing Course for Beginners; and
    • The Annual Conference whose themes target different areas of public financial management. 
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