En el ámbito GUBERNAMENTAL: [email protected]
En el Perú se efectúa en análisis financiero contable, de los Estados Financieros, se aplican los ratios y razones a las diferentes partidas a los Estados financieros.
Por otro lado se efectúa el análisis del Desempeño Financiero del Presupuesto por Resultados en las dimensiones de Eficacia, Eficiencia, Economía y Calidad; cada dimensión con indicadores sugeridos por el Ministerio de Economía y Finanzas.
En algunas entidades subnacionales, paralelamente se aplica el Análisis del Desempeño Financiero con la metodología de Responsabilidad Financiera y Rendición de Cuentas (en inglés PEFA).
Please, check the following publication. It can be useful:
Elfaki, A. A. A. (2018). The Possibility of using Financial Analysis in Government Units under the GFS System. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(1), 81-90.
Access: https://www.semanticscholar.org/paper/The-Possibility-of-using-Financial-Analysis-in-the-Elfaki/ed89e31a0f37df338a7a2d898823a70419341477?p2df
In Kenya, Government accounting is basically cash based and not accrual basis. There is heavy reliance on the Public Finance Management Act 2012 plus corresponding regulations. The International Public Sector Standards Board within the National Treasury and Planning is tasked with ensuring that Accounting Standards are maintained. With this background, the Government financial analysis is not different from other cash based jurisdictions/entities with emphasis on budget versus actual performance, cash flow ratios and balance sheet ratios. The debt ratio is particularly important to gauge the ratio of assets financed by debt ; more so external debt which exposes the Government to higher interest rates. The cash flow ratios mainly check internally generated cash against pending bills so as to ensure that services and goods supplied to the Government entities are settled within a maximum of 60 days after invoicing. These techniques are applied both the National and County Governments.
Financial analysis can be enhanced by using financial information system which can guide the inflow and outflow of money from treasury.
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