We can help you improve accounting and transparency, and gain greater credibility with well-planned, efficient IPSAS conversion. Making the change to IPSAS is much more than a simple accounting exercise, it impacts your policies, people, systems and processes. Accrual accounting also requires new ways of reporting and communicating financial information, which may call for updates to your IT systems. Have you thought also about re-examining internal control frameworks to ensure that internal control and risk management are effective under the new accounting standards? This may require the improvement of existing processes or the creation of new ones. Our IPSAS conversion methodology involves a three-phase approach designed to add maximum value to your organisation. PwC can provide technical support, including services such as gap analysis between current accounting policies and IPSAS, technical consultations and benchmarking analysis on critical areas that impact your financial statements. We can also provide training, from individual sessions on key accounting areas to workshops that provide an overview of IPSAS and its implications for your business.
Improving performance with IPSAS
The World Bank and the International Development Bank highlighted water privatization as a requirement for the Bolivian government in order to retain ongoing state loans. Renouncing the deal was seen as unthinkable to the leaders who felt pressure to keep the trust of international investors, as the economic crisis in Argentina was partly caused by a loss of credibility with international bankers. Many of the poorest neighborhoods were not connected to the network of water systems, and paid even more for lower quality water from trucks and handcarts. Cooperative wells built before the privatization could be expanded on and taken over by the Bechtel subsidiary at the expense of those who used the well and who had often already paid for the existing structure. In early , protests against the raised price of water due to privatization had been growing, and martial law was declared. The man who killed him, Captain Robinson Iriarte, was trained as a counter-insurgent in the United States; he was acquitted of all responsibility for the murder in No civilian criminal-justice system would take the case on, so a military tribunal had final jurisdiction. Upon his acquittal, he was promoted to major. Thousands of people captured the central plaza in Cochbamaba and surrounded the fountain where Daza's body lay.
How we can help
In , the Bolivian Government granted a water and sanitation concession in the cities of La Paz and El Alto to a subsidiary company of the water giant Suez. In , as a result of massive popular unrest and social mobilization the Government was forced to initiate the termination of the contracts. Since , a new left-wing national government has been paving the way for a public, participatory water operator with social mandate. Yet at a very practical level, given the limited paying capacity of many Bolivans, lack of support for this model from aid agencies and multilateral donors continues to hinder network expansion work. At the time, the contract negotiations were denounced by civil society as being untransparent, dominated by central government and exclusive.
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