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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.

 

PSA Stocktaking Paper

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. 

 

        REPF Cover             Good Practice Outline MCoA

     

  • Report on the Enhancement of Public Sector Financial Reporting Toolkit: English 
  • Good Practice Outline of the Multipurpose Chart of Accounts: English

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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.

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Events

Announcements

  • July 07, 2020
    Financial Reporting and Consolidation in Times of COVID-19

    The PULSAR program hosted a joint Smart Interactive Talk (SIT) of Financial Reporting (FinCoP) and Education (EduCoP) Communities of Practice.

     

    The webinar “Financial Reporting and Consolidation in times of COVID-19” was held online via KUDO Platform, on July 7, 2020, 8:00 am - 9:00 am EST. 

     

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