Speaker
Description
This research provides a comprehensive analysis of the information architecture governing public sector transparency in Romania, with a primary focus on budgetary reporting and fiscal accountability. In the context of increasing European demands for financial discipline, the study maps the complex circulation of data between critical operational systems, specifically Forexebug and PatrimVen, and their corresponding public reporting platforms. The central objective is to track the lifecycle of financial information, from its initial registration in the accounting records of public entities to its final disclosure as budget execution reports, ensuring alignment with EU Directive 85/2011 on requirements for budgetary frameworks.
The methodology employs Data Flow Mapping techniques to evaluate the processes of collecting, validating, and aggregating accounting data. This approach identifies systemic "information gaps" and failures in budgetary reporting caused by a lack of interoperability between Ministry of Finance systems and national open data portals. The analysis highlights that while the introduction of Forexebug has enhanced cross-validation with Treasury data, the reporting landscape remains hampered by "hybrid" practices where electronic submissions often still rely on manual data preparation and non-digital validation steps. Furthermore, the study evaluates the limitations of cash-basis accounting in assessing true financial performance, arguing for the necessity of fully transitioning toward an accrual-based accounting framework to bridge the existing information asymmetry between public institutions and citizens.
The research introduces an original Matrix of Digital Transparency Maturity to assess public institutions based on their degree of internal system integration and the resulting quality of financial disclosure. Preliminary results reveal significant fragmentation: institutions with integrated digital architectures provide granular, real-time data on budget implementation, whereas those reliant on manual processes struggle with accuracy, timeliness, and cross-system consistency. The findings demonstrate a direct correlation between the degree of automation in accounting flows and the quality of published budgetary indicators.
The paper proposes a standardized information flow based on a unified financial reporting protocol to ensure real and automatic convergence between local accounting data and mandatory statistical reporting in accordance with ESA 2010 standards. By integrating EU-wide open data directives and digital governance strategies, this framework offers a strategic roadmap to enhance administrative efficiency, reduce human error, and cultivate deeper public trust through fiscal data that is not only accessible but also consistent and actionable for all stakeholders.
