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. The REPF enables i) the systematic collection of information on a country’s public sector financial reporting framework, comprising its public sector accounting environment; and ii) assessment of the gap between the country’s public sector accounting standards and International Public Sector Accounting Standards (IPSAS), the recognized international benchmark standard for public sector accounting.