The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.
Consolidation of Financial Statements at Different Levels of Government
Knowledge product | 2023
The main objective of this Technical Note is to identify, explore, and propose an integrated process to facilitate the consolidation of financial statements in the public sector and the compilation of Government Finance Statistics (GFS), considering jurisdictions’ experiences and international good practices from Brazil, Georgia, Spain, and Switzerland. In doing so, the Technical Note highlights some challenges that jurisdictions have faced in the reconciliation process and the means of address.
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A Guide to Data Storytelling in the Public Sector
Publication | 2022
The Data Storytelling Guide is designed to support finance professionals working in the public domain to translate facts, numbers, and their expert knowledge into stories, that are comprehensible and relatable. It follows a skills-based approach, whereby data storytelling is viewed as a key skillset to acquire what CIPFA identifies as one of the core competencies for public sector finance professionals: communication and impact.
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Benefits of Accrual Accounting in the Public Sector
Report | 2022
This paper focuses on the application of accrual accounting in public sector entities. The objective of the study is to illustrate benefits – but also costs – related to the implementation of this accounting system.
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Book on Public Sector Accounting Reforms Implementation Status in PULSAR Countries
Publication | 2022
The book aims to share the status of implementation of Public Sector Accounting Reforms in PULSAR’s beneficiary countries in a harmonized manner and discuss the relevance of the continuation of PSA reforms across PULSAR countries given their positive impacts in general on transparency and accountability of the countries.
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FASE Brochure
Brochure | 2022
The Foundational Accounting and Financial Management Skills Enhancement Program (FASE) aims to enhance and to increase foundational skills in accounting and financial management by developing more accounting technicians to serve in the public and private sectors in Africa, which in turn is the catalyst for sustainable, resilient, and inclusive development.
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Public Sector Accounting Assessment (PULSE) Framework Handbook
Publication | 2022
The Public Sector Accounting Assessment (PULSE) aims to support national and subnational governments in developing efficient and effective PSA systems. It provides one single tool to measure and report on both: the conceptual and actual implementation of accrual accounting standards for the public sector according to the International Public Sector Accounting Standards (IPSAS).
In turn, the objective of the PULSE handbook is to describe PULSE structure, process, scoring methodology, and its quality assurance mechanism, among other relevant aspects of the PULSE framework.
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PULSAR Newsletters
Article | 2022
The PULSAR newsletter regularly reports on the program’s latest activities and on developments in public sector accounting and financial management, both internationally and in beneficiary countries.
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REPARIS for SMEs Newsletters
Article | 2022
The REPARIS for SMEs newsletter regularly reports on the program’s latest activities.
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Commonly used PULSAR Terms: English-Russian/Albanian/BCS translation
Publication | 2021
This document aims to help the PULSAR program beneficiaries and team members to use common terminology more consistently in preparation of PULSAR knowledge products in the future.
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First-time Adoption of Accrual Basis IPSAS
Publication | 2021
The objective of this paper is to: (i) provide practical guidance based on worldwide experience to public sector accounting (PSA) practitioners, who intend to implement accrual basis International Public Sector Accounting Standards (IPSAS) directly or indirectly for the first time, and (ii) summarize key concepts of IPSAS 33.
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