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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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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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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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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High-Level Guide on Benefits of Accrual Accounting

Brochure | 2019

A high-level guide on the benefits of accruals based Public Sector Accounting developed under the PULSAR program. The guide serves as an instrument to support clients in their outreach and dialogue to raise awareness of the advantages of accrual accounting adoption.

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Accrual Based Accounting Core Competency Framework for Public Sector Finance Professionals

Publication | 2018

The Core Competency Framework presented in this document has been prepared to support Governments in implementing and sustaining reforms toward the adoption of accrual based accounting by defining the necessary competencies required by finance professionals to carry out such reforms. In doing so, the Framework provides guidance to the fundamental questions of “Who to train?”, “What to train?” and “To what extent to train?” when embarking on accrual based accounting reforms.

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PULSAR Infrographics

Brochure | 2018

The PULSAR team developed two infographics to support awareness raising activities of PULSAR member countries. The first visual tool focuses on the benefits arising from implementing accruals-based public sector accounting. The second one explains how the promotion of public sector accrual accounting based on international standards and good practice correlates with the twin development goals of the World Bank Group and contributes to development.

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