This good practice paper is a product of knowledge sharing and collaboration among the FinCoP members with support from international experts. It is intended to inform and assist PULSAR countries in updating or designing a full scope chart of accounts.
Public Sector Accounting and Reporting Program (PULSAR) aims to support the enhancement of participating countries’ Public Sector Accounting (PSA) and financial reporting frameworks in line with international standards and in accordance with good practices, in order to improve government accountability, transparency, and performance.
The Report "A Comparison of Polish Public Sector GAAP with IPSAS" dated May 2015 was prepared at the request of the Polish Ministry of Finance as a support to prepare future directions of public sector accounting reform in a response to the Eurostat initiative to promote the harmonization of public sector accounting across the EU including the introduction and adoption of European Public Sector Accounting Standards (EPSAS) based on International Public Sector Accounting Standards (IPSAS).
A PULSAR FINCOP organized Smart Interactive Talk (“SIT”) – a virtual workshop was held on July 10, 2018 on the subject of “accrual budgeting: advantages and disadvantages”. This subject had been identified as a priority area by FINCOP participants with particular reference to if and when countries should introduce accrual budgeting in the public sector and its linkages with accrual accounting. This discussion is particularly relevant for public sector accrual accounting policy makers and reform leaders to inform their decisions on the reform sequencing and planning.
A two-day workshop on November 28-29 convened participants from six “STAREP Program” countries (Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine) for the tenth Education Community of Practice (EDUCOP) workshop. The second day of the workshop was held jointly with members of the PULSAR EDUCOP (Public Sector). In addition, participants from the Kyrgyz Republic and Serbia participated as guests at the event as part of the KAREP and STAR-CFR projects respectively.
This event was held in collaboration with the ACCA and conducted as a continuation of a series of virtual events on PULSAR Education Community of Practice in the light of COVID-19 challenges that limits face-to-face workshops. The Webinar’s targeted audience included both the members of the PULSAR EduCoP, and participants of the PULSAR IPSAS Training of Trainer Courses (ToT) held earlier in Vienna, Sarajevo, Tirana, and Batumi. In addition, other interested stakeholders also attended the event e.g. from education institutions.
The main objective of the virtual workshop was to discuss and provide information to the participants on different elements that are required for designing an effective and successful training program. Some of the topics discussed during the workshop were: (i) what are the most effective education and training methods; (ii) what is the best way to develop delivery method and instructional design; (iii) how to ensure that the knowledge, skills and abilities are transferred; (iv) importance of implementing continuous professional education program.
