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.

Focus Areas

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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Book on Public Sector Accounting Reforms Implementation Status in PULSAR Countries

Publication | 2022

The book aims to share the status of implementation of Public Sector Accounting Reforms in PULSAR’s beneficiary countries in a harmonized manner and discuss the relevance of the continuation of PSA reforms across PULSAR countries given their positive impacts in general on transparency and accountability of the countries.

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Public Sector Accounting Assessment (PULSE) Framework Handbook

Publication | 2022

The Public Sector Accounting Assessment (PULSE) aims to support national and subnational governments in developing efficient and effective PSA systems. It provides one single tool to measure and report on both: the conceptual and actual implementation of accrual accounting standards for the public sector according to the International Public Sector Accounting Standards (IPSAS).

In turn, the objective of the PULSE handbook is to describe PULSE structure, process, scoring methodology, and its quality assurance mechanism, among other relevant aspects of the PULSE framework.

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Commonly used PULSAR Terms: English-Russian/Albanian/BCS translation

Publication | 2021

This document aims to help the PULSAR program beneficiaries and team members to use common terminology more consistently in preparation of PULSAR knowledge products in the future. 

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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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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.

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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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