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.
PULSAR – Drivers of Public Sector Accounting Reforms
Publication | 2021
This study is a knowledge product of the World Bank developed under the Public Sector Accounting and Reporting (PULSAR) Program. The objective of this paper is to help governments which are implementing Public Sector Accounting (PSA) reforms to identify, consider, and nurture drivers of those reforms. The paper explores the types of key drivers of public sector reforms, discusses the main challenges and obstacles associated with those drivers, and shares case study experiences from selected countries in an effort to illuminate the way to improved efforts and results in PSA reforms.
Focus Areas
Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Beneficiary Countries
Publication | 2020
This study is a knowledge product of the World Bank in cooperation with the Institute of Public Management from Zurich University of Applied Sciences (ZHAW), developed under the Public Sector Accounting and Reporting (PULSAR) Program. This study analyzes the Public Sector Accounting (PSA) environment of thirteen beneficiary countries of the PULSAR program by identifying strengths, challenges and opportunities within the PSA framework.
Focus Areas
Strengthening fixed asset management through public sector accounting
Report | 2020
This PULSAR knowledge product elaborates mechanisms through which asset accounting may contribute to optimize fixed asset portfolios of governments by providing scientifically sound and practical answers to the following main questions:
Focus Areas
A Good Practice Outline of the Multipurpose Chart of Accounts
Publication | 2019
This good practice paper is a product of knowledge sharing and collaboration among the FinCoP members with support from international experts. It is intended to inform and assist PULSAR countries in updating or designing a full scope chart of accounts.
Focus Areas
Benchmarking Guide: Integrated PSA and GFS
Publication | 2019
The Benchmarking Guide for Integrating Public Sector Accounting and Government Finance Statistics aims to inform practitioners and public sector accounting reforms by highlighting the similarities and differences between International Public Sector Accounting Standards and Government Finance Statistics reporting guidelines such as the Government Finance Statistics Manual of the International Monetary Fund (GFSM 2014) and the European System of Accounts (ESA 2010).
Focus Areas
High-Level Guide on Benefits of Accrual Accounting
Brochure | 2019
A high-level guide on the benefits of accruals based Public Sector Accounting developed under the PULSAR program. The guide serves as an instrument to support clients in their outreach and dialogue to raise awareness of the advantages of accrual accounting adoption.
Focus Areas
PULSAR Progress Reports
Report | 2019
PULSAR program produces regular reports to inform donors, participants and other stakeholders of how the programs are developing. These progress reports summarize the activities carried out under the program and outline how the experience gained will be used to improve the design of the next stages of the program.
Focus Areas
Report on the Enhancement of Public Sector Financial Reporting (REPF) – Diagnostic Tool
Publication | 2019
The Report on the Enhancement of Public Sector Financial Reporting toolkit (REPF) was developed by the World Bank’s Europe and Central Asia region (ECA) to promote improvements in public sector financial management. To achieve meaningful and realistic public sector accounting reform it is essential to have a comprehensive understanding of a country’s public sector accounting environment.
Focus Areas
Accrual Based Accounting Core Competency Framework for Public Sector Finance Professionals
Publication | 2018
The Core Competency Framework presented in this document has been prepared to support Governments in implementing and sustaining reforms toward the adoption of accrual based accounting by defining the necessary competencies required by finance professionals to carry out such reforms. In doing so, the Framework provides guidance to the fundamental questions of “Who to train?”, “What to train?” and “To what extent to train?” when embarking on accrual based accounting reforms.
Focus Areas
Continuing Professional Development Programs for Accountants – Implementation Guide
Publication | 2018
This Guide seeks to assist professional accountancy organizations, government agencies, and other regulators involved with the critical responsibility of setting, implementing, and enforcing appropriate requirements in the area of Continuing Professional Development for Accountants and Auditors.
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