The PULSE aims to support national and subnational governments in developing efficient and effective PSA systems. To achieve that goal, it is essential for governments to have a comprehensive understanding of the status of their PSA system and the associated public sector environment.

The PULSE methodology also aims to serve public sector entities to develop an understanding of the local PSA system and environment, the gap between national and international PSA frameworks, and the gap in actual application between national PSA and IPSAS. In particular, the PULSE enables governments to:

  • Systematically collect information on the current performance of PSA systems, standards, and practices.
  • Assess and report on conceptual and actual compliance with the IPSAS framework.
  • Benchmark the performance of the current PSA systems in a user-friendly way, through a web-based assessment tool.
  • Provide inputs for development of a comprehensive PSA reform strategy and roadmap.
  • Use the assessment to develop policy recommendations and action planning to enable further strengthening of PSA systems and practices.
  • Promote enhanced consistency and comparability with peers at both regional and global levels.
Slideshow |

Presentation of the Public Sector Accounting Assessment (PULSE) Framework

The main objectives of this webinar were to: (i) present the PULSE methodology, including its structure, assessment process, and scoring methodology; (ii) discuss the next steps in terms of completion and piloting of the methodology. The event was attended by more than 150 participants from a number of ECA and LAC countries.