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Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Beneficiary Countries
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.
*Beneficiary countries include Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Croatia, Georgia, Kosovo, Moldova, Montenegro, North Macedonia, Serbia, and Ukraine.
Voices on Public Sector Accounting
New PULSAR Knowledge Products Available
Two new knowledge products have been generated under the PULSAR program.
The Report on the Enhancement of Public Sector Financial Reporting Toolkit (REPF) was developed 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.
A Good Practice Outline of the Multipurpose Chart of Accounts (MCoA) aims to inform and assist PULSAR countries in updating or designing a full scope chart of accounts. There are different approaches in the design of charts of accounts used for various reporting purposes. This paper provides one solution that aims to integrate those. It has been developed as a good practice outline of the structure and function of a MCoA.
What the PULSAR website offers
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Visit the LibraryThe PULSAR Library provides you with a comprehensive online repository of tools and instruments produced under the program, presentations held in our events, manuals and guidelines as well as reports and research papers on public sector accounting in general.
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Learn and ShareThe Learn and Share Section offers you insights into our peer-based learning events, the Communities of Practice (CoP) on Financial Reporting Frameworks and Public Sector Accounting Education. You will find articles on past workshops, announcements of future CoPs, and presentations held by our experts. CoP members can log into the Forum and discuss online with their peers.
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PULSAR Knowledge ProductsUnder the PULSAR program, various knowledge products are generated, such as studies, toolkits, guides and reports to support the work of practitioners and policy makers in the area of public sector accounting.
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PULSAR NewsletterThe PULSAR team sends out a newsletter to inform public sector accounting (PSA) practitioners, experts, policy makers and PULSAR members about program implementation and new developments in the area of PSA. You can also subscribe for the newsletter on this website.
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Get in touch with the PULSAR TeamIf you have any questions on the program or wish to connect with one of our experts, please feel free to reach out to us via email: PULSAR@worldbank.org
PULSAR Member Countries
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Disclaimer:
The boundaries, colors, denominations and any other information shown on this map do not imply, on the part of The World Bank Group, any judgment on the legal status of any territory, or any endorsement or acceptance of such boundaries.
- Beneficiaries
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Events
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July 07, 2020
Online
Financial Reporting and Consolidation in Times of COVID-19
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June 23, 2020
Online
Balance Sheet Approach in Times of COVID-19
Announcements
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November 07, 2020
Regional Europe and Central Asia Public Officials Workshop on Financial Reporting for Debt and Investment Transparency
The Workshop hosted virtually about 90 participants from about 20 countries.
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November 06, 2020
Interpretation of Financial Information and the Use of Performance Indicators in the Public Sector
The PULSAR program will host a joint Smart Interactive Talk (SIT) of Financial Reporting (FinCoP) and Education (EduCoP) Communities of Practice.
The webinar “Interpretation of Financial Information and the Use of Performance Indicators in the Public Sector” will be held online via KUDO Platform, on November 11, 2020, 8:00 am - 9:45 am EST.