Overview

The Public Sector Accounting and Reporting (PULSAR) program is a regional and country-level program targeting the Western Balkans, European Union Eastern Partnership countries, and Tajikistan to support the advancement of public sector accounting, financial, and sustainability reporting practices in line with international standards and good practice.

Promoting government accountability, transparency, and performance

Effective management of government activities, assets, and liabilities is essential for economic growth. Governments must be accountable for this to their citizens, investors, and others. The accounting records and reports of various government entities are the main sources of data for government finance statistics and their accuracy is important to allow policy makers and other stakeholders to analyze the financial position and performance of government and the long-term sustainability of public finances.

PULSAR aims to support participating countries to:

PULSAR

The first phase of the PULSAR Program began in 2017 and built strong regional communities of practice that shared good practice, created knowledge products, and supported members' reform journeys. The second phase from 2025 builds on this and expands targeted implementation support based on impact potential and alignment with national priorities.

Drawing on global expertise

The objectives and scope of the program are determined by the PULSAR Partners - Austria, Switzerland, and the World Bank. They provide institutional support for its implementation and mobilize the resources needed for its activities. Collaboration with key partners such as the International Public Sector Accounting Standards Board, Swiss State Secretariat for Economic Affairs, Austrian Ministry of Finance, Eurostat, Zurich University of Applied Sciences, and the Center of Excellence in Finance ensures access to global expertise. Beneficiary countries also have an opportunity to shape the program through regional cooperation platforms and input to communities of practice.

PULSAR

 

Through peer learning, technical assistance, and implementation support, PULSAR aims to:

  • Promote the implementation of national public sector accounting, financial, and sustainability reporting practices.
  • Support improved national laws/regulations aligned with international standards.
  • Encourage enhanced public sector financial reporting institutional arrangements and capacity.
  • Enhance national processes to design, adopt, translate and disseminate standards and tools, as well as related educational materials.
  • Increase awareness and knowledge sharing through peer exchange, knowledge transfer and regional cooperation.
  • Promote training, education, certification, and continuing professional development programs, in line with emerging best practices.

Regional peer-to-peer support

The program's regional approach enables countries to address shared challenges and benefit from each other's experiences. Through peer learning, participants share best practices and avoid common pitfalls, fostering collaboration and building confidence in public sector financial and sustainability reporting.

The regional program supports two communities of practice: on the design and implementation of financial and sustainability reporting frameworks by offering technical know-how (FINCOP) and on education and professional development of public sector accountants and the finance function (EDUCOP). 

Regional events include in-person and virtual learning events, workshops, seminars, and conferences. The communities of practice develop knowledge products and toolkits, including guides on the use of digital technologies to support public sector accounting and sustainability reporting. A PULSAR knowledge repository provides information, background materials, and presentations on discussed topics.

Country level implementation focus

Country level activities include diagnostics to help identify gaps in national public sector accounting, financial, and sustainability reporting frameworks and inform the design of country-specific action plans to guide reform implementation. Technical advice is offered to national authorities in developing legislative frameworks, national accounting standards, accounting policies, and reporting tools. This includes designing competency frameworks and professionalization programs for public sector accountants aligned with international standards such as the International Public Sector Accounting Standards and the International Federation of Accountants’ International Education Standards. PULSAR also organizes country level workshops that bring together key stakeholders to raise awareness and support the design and implementation of reforms.