DSA Report of Project Activities: July 1 st to September 30 th, 2000

DSA Report of Project Activities: July 1 st to September 30 th, 2000 Project Report: Q-14 October 6, 2000 Decentralization Support Activity Project Ministry of Finance & Ministry of Economy Development and Cooperation Addis Ababa

I. CORE ACTIVITIES A. Accounts Reform Technical assistance for the accounts component Professor Jim Yardley continued his contract during the reporting period to provide technical assistance to the accounts component. He assisted the Accounts Department of the Ministry of Finance in four principal areas. First, he completed the revision of Module 1 FGE System of Accounting (T-28, -29, T-30, T-31, T-32, T-33, T-34). Second, he completed the draft version of Manual 2 Donor Accounting (A-24). Third, he completed the trainee manual, the instructor s manual, the extended cases and answers to the extended cases for Module A (version 1.0) Introduction to the FGE System of Accounting (T-35, T-36, T-37). Fourth, he attended the semi-annual meeting of training institutions in August in Bahir Dar and presented Module A to trainers. Development of a training module in donor accounting David Sawyer provided four weeks of technical assistance and prepared the trainee and trainer version of Module 2 version 1.0 Donor Accounting (T-38, T-39). Consultancy on improvements to the existing FGE accounting system Karl Erik Lindberg provided four weeks of technical assistance to the accounts component. He reviewed the existing accounting system and made recommendations for the improvement and expansion of the accounting system (A-25). Assisting the Regions to Close Accounts One task of the accounts reform is to assist Regions to reduce the backlog of closing their accounts. The project provides logistical assistance to the Accounts Department of the Ministry of Finance to send teams from the Ministry to train regional accounts staff and to directly assist and supervise the closure of accounts. During this reporting period the two local accounting experts (Alemayehu Seifu and Reta Workneh) assisted the Somali Region to close its accounts for EFY 1991. Closure involved consolidating the annual revenue and expenditures, preparing the adjusted budget, closing the accounts book, and preparing a bank reconciliation. Preparation of Module A 1

Module A Introduction to the FGE Accounting System was prepared by Jim Yardley, Alemayehu Seifu, and Reta Workneh. During this period, Alemayehu and Reta finalized the Amharic version of Module A. In particular they worked on ensuring that the English accounting concepts were correctly translated into Amharic. Preparation of Directives Alemayehu Seifu and Reta Workneh starting work on preparing accounting directives. Based on Proclamation No 57/1996 and Financial regulation No. 17/1997 the following accounts articles are being developed: B. Budget Reform -Article No. 6 (sub article 3) which is on collections, the first draft is partially completed -Article No. 22 which is on payment vouchers, the first draft partially completed -Article No. 24 which is on mode of payment, first draft partially completed -Article No. 34 which is on collection of checks, the first draft is completed -Article No. 35 (sub article 1 ) which is on deposits is underway Preparation of the Strategic Plan for Implementing the Budget Reform A Strategic Plan for Implementing the Budget Reform at the Federal Level for EFY 1994 (B-27) was prepared. This Strategic Plan describes how the Budget Reform of the Expenditure Management and Control Program of the Civil Service Reform will be implemented by federal public bodies with the preparation of the EFY 1994 budget. This Plan presents an overview of the reform and its objectives principles, tasks and the risks involved. Preparation of the Terms of Reference for the Modification of the BDA System Afcor Ltd. was contracted to prepare the terms of reference for the modification of the Budget-Disbursement-Accounts (BDA) System of the Ministry of Finance. The BDA system is used to disburse and account for the funds disbursed from the Federal budget. With the introduction of a new chart of accounts in the budget reform, the chart of accounts in the BDA system must also be changed. Once the terms of reference is developed and approved, the DSA Project will contract for the modification to the BDA system. 2

Translation of Version 2.1 of the Budget Reform Design Manual Translation of version 2.1 of the Budget Reform Design Manual into Amharic Tigrigna and Oromiffa continued during the reporting period. Currently, the Amharic and Oromiffa translations are completed and the Project received final copies (print-outs) as well as soft copies from both translators. The Tigrigna translation is being managed by the Tigray Finance Bureau and should be finalized by the end of this month. Translation of the Budget Training Manual During this reporting period, the translation of the Budget Training Manual into Amharic was also done. The review committee should finalize its work and hand over the document to the DSA Project by the end of October. Development of the Budget Information System (BIS) The project s computer consultant (Shaun McGrath) continued to provide technical assistance to develop the Budget Information System (BIS) and assist the project in designing the implementation of the budget reform for EFY 1994. Shaun worked on four activities during this period: 1) development of a Data Management Plan for the BIS (B-28), 2) development of a revised work plan for BIS development, 3) enhancement of the Table Management System (TMS) to provide for simplified data entry and 4) development of BIS reports. All development completed during this reporting period was unit and system tested. All existing functionality, despite the absence of a variety of reports, is fully tested and fully functional. C. Public Investment/Expenditure Reform EFY 1993-95 PIP Preparation The EFY 1993-95 PIP was completed during this period. The report was prepared in two volumes in Amharic. EFY 1994-96 Macroeconomic and Fiscal Framework A guideline and timetable for preparation of the MEFF for EFY 1994-96 was submitted to MEDaC management on May 25, 2000 (P-35). The proposal 3

was to convene the MEFF Working Group and complete preparation of the 1994-96 MEFF by August 7, 2000. As of the end of September 2000, the Working Group had not been convened. Formation of a Public Expenditure Design Team Since work has now started on the design of a Public Expenditure Program that combines planning and programming of both capital and recurrent expenditures, it was necessary to restructure the PIP Design Team to include broader representation from the Ministry of Finance. Two additional members were added to the Design Team, one from the MoF Budget Department, and the other from the Research and Planning Department. Concept Paper for a Public Expenditure Program (PEP) A Concept Paper for the Development of a Public Expenditure Program (P- 39) was completed in August as a basis for further discussion. The document compares the concept of a PEP and a PIP and outlines what is required to move from a PIP to a PEP. It has been prepared as a discussion document and before being submitted to the Civil Service Reform Committee for approval to proceed, it is proposed that it be reviewed by federal and regional public bodies. Based on the recommendations evolving from this review, a final proposal for the PEP including an action plan for implementation will be prepared. Public Expenditure Program Design Document A draft Public Expenditure Program Design Document (P-40) was prepared in August and is now under review by the PEP Design Team. This document, together with the Concept Paper will provide the basis for review and development of the PEP Design and plan for implementation. D. Policy Support to the Office of the Prime Minister Dr. Mike Westlake provided fourteen days of technical assistance to the Office of the Prime Minister and prepared the terms of reference for a grain marketing study (PA-11). The design was well received by Government and was forwarded to the Agriculture and Natural Resources Office of USAID Ethiopia for support. The Agriculture Office views the study as important and is interested in exploring with Government funding of this activity. E. Training 1. In-Country training Specialist Capacity Training 4

Specialist Capacity Training is funded under the In-Service Financial Training Project (IFTP) and is presented in the IFTP Quarterly Report. 2. External Training Short term courses The DSA Project prepared twelve participants during the reporting period to attend short term overseas courses. Workshop on Fiscal Decentralization: Harvard University (July 3-21) Ato Yoseph Abdissa Head, Oromia Regional State Finance Bureau Ato Mohammed Bidary Ato Abdurahim Mohammed Ato Abdurahman Hussein Ato Kifle Giorgis Eneyew Head, Afar Regional State Finance Bureau Head, Harare Regional State Finance Bureau Head, Somale Regional State Finance Bureau Head, Dire Dawa Council Finance Bureau Project Implementation and Evaluation: University of Connecticut (July 3-29) Ato Mesfin Asrat Ministry of Finance, EMC Coordinator Training Design and Management: University of Connecticut (July 3-29) Wz. Yewoubmar Asfaw Director, Tigray Regional Management Institute Ato Alemayehu Alemu Director, SNN&P Regional Management Institute Accounting and Design: University of Connecticut (July 3-29) Wz. Aster H/Selassie Ministry of Finance, Central Accounts Department Government Accountability: Conference on Government Accountants (July 3-7) H.E. Ato Haile Melekot T/Giorgis Ministry of Finance Global Financial System: Harvard University (July 17-28) H.E. Mekonnen Manyazewal Ministry of Economic Development and Cooperation 5

Budgeting and Financial Management in the Public Sector: Harvard University (July 17-August 18) Ato Fanos Habtewold Ministry of Economic Development and Cooperation II. PROJECT MANAGEMENT Phase 3 Strategy and Proposal The project prepared a Draft Strategy and Proposal for Phase 3 of the DSA- IFT Project (M-13). This has been circulated to the heads of the four design teams for comment. Project Reporting During the reporting period, the thirteenth quarterly report (Q-13) was prepared and distributed. Administrative Support The Project provides a range of administrative support services including: procurement, production of documents, and support for the in-service training program. Document Production The Project produced a number of major documents during this reporting period. Major work done for the Accounts Project was the printing of 140 copies of the Module 2 (T-38, 229 pages), 150 copies of the Description of the Ethiopian Accounting System (A-14, 250 pages), 8 copies of a document entitled Flow Chart Line Ministries (257 pages) and 80 copies of the Accounts Module A (T-35, 205 pages). 100 copies of the version 2.1 Budget manual (B-16, 243 pages), 35 copies of the Budget Training Module (T-27, 50 pages), 40 copies of the FGE 1993 Budget Year Revenue, Capital and Recurrent Budget - Brief Description (13 pages) and 50 copies of the Recurrent Budget - Brief Description (33 pages) were printed for the Budget Project. For the PIP project, 75 copies of a document entitled Public Investment Program (75 pages), 50 copies of The 1993 (EC) Budget Year FGE Budget (101 pages), 10 copies of the PEP Design Document: (P-40, 54 pages), 50 copies of a Concept paper for the development of a PEP (P-39, 27 pages), 20 copies of Managing Government Expenditures (96 pages), 16 copies of the Medium Term Expenditure Frameworks (41 pages) and 10 copies of the 6

Managing Government Expenditures - Chapter 4 (53 pages), were printed during the last three months. The Project also printed a number of training manuals for the training project including: 350 copies of the Module 1 workbook (T-31, 17 pages) and 50 copies of the Module 1 accounts training (T-29, 234 pages). 2500 copies of the Module 1 (T-29) were also printed during this reporting period using a local printing house. III. OUTSTANDING ISSUES Implementation of the Budget Reform for EFY 1994 Over the next nine months the Government will implement at the Federal level the Civil Service Reform Budget Reform as presented in Version 2.1 of the Budget Reform Design Manual. A Strategic Plan (B-27) for the implementation of this reform has been prepared. For the reform to succeed it needs strong commitment and adequate capacity. The reform introduces procedural changes in the budget, accounts and disbursement systems and also introduces two new computer systems to manage budgeting, accounting and disbursements. Given the magnitude of the changes involved it is essential that the timetables outlined in the Strategic Plan are followed. The Ministry of Finance and the Ministry of Economic Development and Cooperation will play key roles in both managing and implementing this reform. Given that both ministries are heavily engaged during the budget season, it is essential that discussions be held in advance on how best to manage the implementation. Phase 3 of the DSA-IFT Project Phase 2 of the DSA Project ends on December 30, 2000. If project supported activities are to continue a strategy and proposal needs to be agreed to. Acknowledgement For nearly four years the DSA project has worked closely with the Ministry of Finance s coordinator for Civil Service Reform. The passing of Mesfin Asrat is a great loss to his family, his government family and to all his friends and associates. His wisdom, professionalism and humor will be greatly missed. 7

ANNEX 1 PROJECT REPORTS A. Accounts Reform Code Title A-1 Report of Visits to Regions: Assessment of Training Needs in accounting, by James Yardley, August 1, 1997. A-2 Assessment of Training Needs in Accounting and Accounting Practices, by James Yardley, August 1, 1997. A-3 Accounts Reform Project Training Strategy, by James Yardley, August 12, 1997. A-4 Financial Reporting End State, by James Yardley, August 18, 1997. A-5 Accounting Specialist Training: Training for Accountants in a Self- Accounting Unit, by James Yardley, August 19, 1997. A-6 Trip Report to Region 1, January 5, 1998. A-7 Trip Report to Southern Nations, January 5, 1998. A-8 Trip Report to Amhara Regional State, January 5, 1998. A-9 Trip Report to Dire Dawa Administrative Council, Harar and Somalia Regional States, January 7, 1998. A-10 Trip Report to Afar Region Government, Jan. 12 to Feb. 9 1998. A-11 Report of Consultancy, by James Yardley, 22 June - 22 August, 1998. A-12 Donor Accounting, by James Yardley, August 21, 1998. A-13 Description of the Ethiopian Government Accounting System: Accounting Cycles and Processes, September 28, 1998. A-14 Description of the Ethiopian Government Accounting System: Government Accounting Form, September 28, 1998.(Updated June 13, 2000, Version 1.1 Draft) 8

A-15 Accounts Policy Paper, December 25, 1998. A-16 Accounts Issues Paper, December 28, 1998. A-17 Summary of Recommendations for the Description of the Ethiopian Government Accounting System, December 31, 1998. A-18 Report on the Accounts Design Team s Review of Regional Accounting Systems, December 9, 1998. A-19 Accounting for Donor Funds and External Assistance, December 29, 1998. A-20 Report of Consultancy, by James Yardley and Kelly Richmond, January 20, 1999. A-21 Trip Report Dire Dawa and Harari Region, March 9, 1999. A-22 Trip Report Afar Region, February 24,1999. A-23 Trip Report SNNPR State, January 11,1999. A-24 Donor Accounting, Manual 2 Version 1.0, August 10, 2000. A-25 "Memorandum on Improvements to the Accounting System." by Karl Erik Lindberg, September 8, 2000. B. Budget Reform Code Title B-1 Budgeting Basics: Introduction, March 14, 1997. B-2 Draft Budget Policy Paper, December 23, 1997. B-3 Draft Budget Issues Paper, December 23, 1997. B-4 Budget Manual Version 1: Budget Processes & Preparation, January 15, 1998. B-5 Defining Public Bodies, June 1998. B-6 The Process of Parliamentary Appropriation and Approval of the Budget, June, 1998. 9

B-7 Budget Reform Design Manual Version 2:0, Budget Classification, Expenditure Codes and Budget Formats," July 7, 1998 B-8 Issues about the PIP and Budgeting, November 17, 1998. B-9 Policy issues that need to be resolved to implement Version 2 Budget Reform Design Manual, November 17, 1998. B-10 Defining Public Bodies, (Revised), November 30, 1998. B-11 The Process of Parliamentary Approval and Appropriation for the Budget, (Revised), December 12, 1998. B-12 Separate Appropriates of the Regional Subsidies, December 12, 1998. B-13 The Treatment of Pensions, December 20, 1998. B-14 Budget Reform Design Manual Version 3.0: Management, Organization and Staffing of Budgeting, September 1, 1999. B-15 Budget Reform Design Manual Version 2: Chart of Accounts, Budget Preparation, and Presentation, March 25, 1999 (Updated December 3, 1999). B-16 Budget Reform Design Manual Version 2.1, January 24, 2000 (Updated on February 17, 2000) B-17 Budget Information System Results of Initial System Study, Proposed Future Activities and Work Completed to Date, Version 1.0, by Shaun McGrath, February 2000 B-18 "Budget Information System - Work Plan Version 1.0a Draft, by Shaun McGrath, April 28, 2000 B-19 Unit Costs and their Role in the New Budget System, by Perran Penrose, May 2000. B-20 "Financial Reform in a Devolved African Country. Lessons Learned from Ethiopia", by Stephen B. Peterson, May 8, 2000 B-21 Budget Information System Work Plan Version 1.0b Draft, by Shaun McGrath, June 10, 2000. B-22 "Budget Information System Work Plan Final Version", by Shaun McGrath, June 19, 2000. 10

B-23 "Budget Reform Design Manual, Organization, Staffing and Administration of Budgeting." Version 3.0, June 18, 2000. B-24 Consultancy in Aid Management by Edna Elliot McColl, June 2000 B-25 Budget Reform Design Manual Version 2.1, (Oromiffa Version) July 16, 2000 B-26 Budget Reform Design Manual Version 2.1, (Amharic Version) July 27, 2000 B-27 Strategic Plan for Implementing the Budget Reform at the Federal Level for EFY 1994, September 30, 2000. B-28 Data Management Plan for Implementing the Budget Reform by Federal Public Bodies using the Budget Information System (BIS). C. Cash Management C-1 Issues in Cash Management: Development of Strategy, by Eric de Mel, June 28, 1999. C-2 Development of a Cash Management Strategy by Eric de Mel, September 22, 1999. C-3 Consultancy in Cash Management by Virginia Robinson, March 1, 2000 C-4 Consultancy in Cash Management by Wilbert H. Luck, May 30, 2000 D. Debt Management D - 1 "Debt Management Issues (Ethiopia)" by Fernando Fernholz, September 1999. E. Public Investment/Expenditure Reform 11

Code Title P-1 Organization, staffing and management of the Capital Planning Process at Federal, Sectoral and Regional Levels, May 20, 1997. P-2 Public Investment Program Design, May 26, 1997, Updated June 19, 1997. P-3 Outline: Macro Frame, August 27, 1997. P-4 Policy Paper on the Public Investment Program, September 1998. P-5 Issues Paper on the Public Investment Program, September 1998. P-6 Manual for the Preparation on the Public Investment Program, January 5 1998. P-7 System Requirements and Terms of Reference for a Consultant on Data Management for the Public Investment Program, February, 1998. P-8 Expenditure Programming During the PIP Period, March 1998. P-9 Developing Indicative Planning Figures for Treasury and External Funding for the PIP Period FY 1991-1993, March 1998. P-10 PIP Preparation: an Example Based on the Ethiopian Roads Authority, March 1998. P-11 Indicative Planning Figures, May 1998. P-12 Forecast of External Funding Available to Ethiopia, May 1998. P-13 A Note on Flexibility and Relationship to the Capital Budget, June, 1998. P-14 Lessons Learned From Preparation of the 1991-93, Public Investment Program, November 1998. P-15 PIP FY s 1991-1993, Volume I English & Amharic. P-16 PIP FY s 1991-1993, Volume II English. P-17 PIP FY s 1991-1993, Volume II Amharic. 12

P-18 Briefing on the Status of the Public Investment Program, December, 1998. P-19 Forecast of External Funding for 1992-94, December 11,1998. P-20 Assessment of the Applicability of the Federal PIP Format to the Oromia Regional State, PIP Design Team, August, 1998. (Revised March 2000) P-21 Fiscal Framework for Federal and Capital Expenditures 1992-94, March 22, 1999. P-22 Fiscal Framework for the Public Investment Program 1992-1994, March 25, 1999. P-23 Forecast of External Funding for 1992-1994, February 10, 1999. P-24 Preparation of the Macro-Economic and Fiscal Framework for 1993-1995, May 13, 1999 (Updated July 1999 and December 1999). P-25 Briefing materials for MEDaC staff on the Public Investment Program, April 1999. P-26 Database Management System for External Funding, May 19, 1999. P-27 " Briefing Materials for Workshops for Federal Public bodies on the preparation of the Public Investment Program," August, 1999. P-28 Report on Workshops for Federal Public Bodies on the Preparation of the Public Investment Program, October 1999. P-29 Macroeconomic and Fiscal Framework for 1993-95 (Draft for Discussion), December 9, 1999 (Updated December 29, 1999). (March 20, 2000: Third Revision _ consolidated document) P-30 Forecast of External Funding for 1993-95, December 23, 1999. (First Revision _ February 3, 2000) P-31 Report on the PIP Workshop for MEDaC Departments, May 11 1999. P-32 Assessment of the Applicability of the Federal PIP Format to the Tigray National Regional State March 28, 2000. 13

P-33 Assessment of the Applicability of the Federal PIP Format to the Amhara National Regional State March 29, 2000. P-34 Assessment of the Applicability of the Federal PIP Format to the SNN&P National Regional State March 29, 2000. P-35 Preparation of the Macro-Economic and Fiscal Framework for EFY 1994-96, May 24, 2000 P-36 Assessment of the Applicability of the Federal PIP Format to the Gambela National Regional State, June 13, 2000 P-37 Implementing a Public Investment or Expenditure Program in the National Regional States, June 15, 2000 P-38 Assessment of the Applicability of the Federal PIP Format to the Benishangul Gumuz National Regional State July 5, 2000. P-39 Concept Paper for the Development of a Public Expenditure Program: Draft, August 4, 2000. P-40 Public Expenditure Design Document: Draft, August 1, 2000. F. Policy Advice to the Prime Minister s Office Code Title PA-1 PA-2 PA-3 PA-4 PA-5 The Potential for Cereal Exports from Ethiopia, by Dr.Richard Goldman, October 16, 1997. The Results of the Visit to Ethiopia, by Professor Dwight Perkins, December 19, 1997. Trip Report: My Visit to Ethiopia, by Dr. Malcolm McPherson, February 14, 1998. A Macroeconomic Model for Ethiopia, by Dr. Malcolm McPherson & Tzvetana Rakovski, February 7, 1998 (Updated on July 7 th, 1999). A Note on Macroeconomic Management in Ethiopia, by Dr. Malcolm McPherson, March 3, 1998. 14

PA-6 PA-7 Strategy for Development of the Coffee Sector, Dr. Mike Westlake, October 24, 1998. Low Wages are Not Enough: An Analysis of Industrial Growth in Ethiopia, by Professor David Lindauer, June 1999. PA-8 " Policy Briefs," By Dr. Malcolm McPherson, October 1999. PA-9 PA-10 PA-11 Potential Contribution of the DSA Project in Strengthening the Ethiopian Tax System, by Dr. Graham Glenday, December 15, 1999. "Interim Report on Initial Review of the Ethiopian Tax System." by Graham Glenday, February 13, 2000. "Terms of Reference for a Study for the Development of a System for the Trading of Grain Warehouse Receipts at a Commodity Exchange." by Mike Westlake, September 15, 2000. G. Training Strategy for Accounts, Budget, Public Investment/Expenditure Planning Code Title T-1 The Training Strategy for Accounts, Budget and Financial Planning Under Civil Service Reform, September 10, 1997. T-2 Trip Report: Assessment of the Region 1 Management Institute, November 14, 1997. T-3 Brief on the Training strategy for Accounts, Budgets, and Financial Planning. T-4 Trip Report: Assessment of the Region 3 Management Institute, December 3, 1997. T-5 Training Module 1: The FGE System of Accounting, by Frank Cajthaml, March 12, 1998. T-6 Meeting on In-Service Training in Financial Management at the Ethiopian Civil Service College, June 16, 1996. T-7 Training Manual (Trainer Version), July 24, 1998. T-8 Training Manual (Trainee Version), July 24, 1998. 15

T-9 Workbook for Trainees, August 3, 1998. T-10 Guide for Trainers, August 3, 1998. T-11 Forms [Overheads] for Trainers, August 3, 1998. T-12 Overheads for Trainers, August 3, 1998. T-13 Tests and Solutions for Trainers, August 3, 1998. T-14 Getting Started: Public Investment Program, June 1998. T-15 PIP Users Guide, June 1998 (Updated on March and October 1999). T-16 PIP Technical Guide, June 1998 (Updated on March and October 1999). T-17 LDS-Language Dictionary Systems Users Guide, June 1998 (Updated on March and October 1999). T-18 SAM-Systems Administration Module, June 1998 (Updated on March and October 1999). T-19 PIP Sample Reports, June 1998 (Updated on March and October 1999). T-20 Minutes of the semi-annual Meeting of the Institutions delivering In-service Training in Financial Management under the Civil Service Reform Program, January 29 30, 1999. T-21 Trip Report : Visit of Amhara Region Management Institute: June 21 st -22 nd, 1999, June 29, 1999. T-22 Trip Report: Visit of Tigray Regional Management Institute: June 24 th, 1999, June 29, 1999. T-23 Visit of ECSC, June 29 and July 14, 1999. T-24 Trip Report: Visit of Oromia Regional Management Institute, July 2 nd,1999 T-25 Trip Report: Visit of SNN&P Regional Management Institute, July 8 th, 1999, July 9, 1999. 16

T-26 Trip Report: Impact Assessment Visit, Tigray Region, July 26 August 5, 1999. T-27 Module 1 and 2 (Draft): Chart of Accounts, Budget Preparation and Presentation for the Federal Government, by Perran Penrose, December 3, 1999. T-28 Accounting Training Module 1 v1.1 FGE System of Accounting Trainer Manual, April 2000. T-29 Accounting Training Module 1 v1.1 FGE System of Accounting Trainee Manual, April 2000. T-30 Accounting Training Module 1 v1.1 FGE System of Accounting Guide to Trainers, April 2000. T-31 Accounting Training Module 1 v1.1 FGE System of Accounting Workbook for Trainees, April 2000. T-32 Accounting Training Module 1 v1.1 FGE System of Accounting Overheads for Trainers, April 2000. T-33 Accounting Training Module 1 v1.1 FGE System of Accounting Forms [Overheads] for Trainers, April 2000. T-34 Accounting Training Module 1 v1.1 FGE System of Accounting Test Questions and Answers, April 2000. T-35 Training module A (version 1.0) Introduction to FGE System of Accounting Trainee manual, August 4, 2000. T-36 Training module A (version 1.0) Introduction to FGE System of Accounting Guide for trainers (without answers), August 4, 2000. T-37 Training module A (version 1.0) Introduction to FGE System of Accounting Guide for trainers (with answers), August 4, 2000. T-38 Accounts Training Module 2 Version 1.0 "Donor Accounting" Trainer Version, September 2000. (First Draft) T-39 Accounts Training Module 2 Version 1.0 "Donor Accounting" Guide for Trainers, September 2000 (First Draft) H. Miscellaneous Reports 17

Code Title M-1 Technical Proposal: Decentralization Support Activity, November 27, 1996. M-2 Performance Monitoring Plan, for USAID/Ethiopia, September 30, 1997. M-3 Regional Financial Presentation, March 29, 1997. M-4 Government Financial Registration and Report, March 29, 1997. M-5 Using dbase IV with Government Accounting Package: Version 1, December 1, 1997. M-6 DSA Project Deliverables, December 3, 1997. M-7 Previous Version - Basic Job Training Accounts. May 1988 (Amharic). M-8 Schedule of DSA Project Deliverables, February 15, 1998. M-9 Proposed Extension of the Decentralization Support Activity Project, June 12, 1998. M-10 Comments on the Draft Final Report on Financial Reporting System on the Use of Donor Funds by the Excellence Management and Accounting Consultants, October 2, 1998. M-11 DSA Project 1998 R-4 Actual Deliverables Compared with Planned, December 19, 1998. M-12 Review of the Government of Ethiopia s Draft Audit Manual, by D David Marks, June 3, 1999. M-13 Strategy and Proposal for Phase 3 of the DSA-IFT Project, September 19, 2000. I. Project Quarterly Reports Code Title Q-1 Report of project Activities: February 10 th to June 30 th 1997. Q-2 Report of Project Activities: July 1 st to September 31 st 1997. 18

Q-3 Report of Project Activities: October 1 st to December 31 st 1997. Q-4 Report of Project Activities: January 1 st to March 31 st 1998, April 27, 1998. Q-5 Report of Project Activities: April 1 st to June 30 th 1998, July 8, 1998. Q-6 Report of Project Activities: July 1 st to September 30 th 1998, October 19, 1998. Q-7 Report of Project Activities: October 1 st to December 31 st 1998, January 27, 1999. Q-8 Report of Project Activities: January 1 st to March 31 st 1999, April 12, 1999. Q-9 Report of Project Activities: April 1 st to June 30th 1999, August 20, 1999. Q-10 Report of Project Activities: July 1 st to September 30th 1999, November 15, 1999. Q-11 Report of Project Activities: October 1 st to December 31st 1999, January 17, 2000. Q-12 Report of Project Activities: January 1 st to March 31 st 2000, April 24, 2000. Q-13 Report of Project Activities: April 1 st to June 30 th 2000, September 20, 2000. J. Minutes of the Project Steering Committee Code Title MSC-1 MSC-2 Minutes of the DSA Project Steering Committee, December 4, 1997. Minutes of the DSA Project Steering Committee, for the Fourth Quarter (January 1, 1998 to March 31, 1998), June 4 th 1998. 19

MSC-3 MSC-4 Minutes of the DSA Project Steering Committee, for the Sixth Quarter (July 1, 1998 to September 30, 1998), October 22, 1998, Minutes of the DSA Project Steering Committee, for the Ninth Quarter (April 1, 1999 to June 30, 1999), September 2, 1999. 20

Quarterly report #14 July 1, 2000 to September 30, 2000 21