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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Public Sector Accounting Assessment (PULSE) Tool User Manual

Publication | 2023

The main objective of this user manual is to facilitate the management of a PULSE web-based tool, and provides overview of the main functions and features of the tool.

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PULSAR Newsletters

Article | 2023

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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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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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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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.

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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:

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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.

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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.

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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.

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