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The objective of the Public Sector Accounting and Reporting Program (PULSAR) is to support the enhancement of participating countries’ public sector accounting and financial reporting frameworks…
A Good Practice Outline of the Multipurpose Chart of Accounts
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. There are different approaches in the design of charts of accounts used for various reporting purposes. This paper provides one solution which aims to integrate those. It has been developed as a good practice outline of the structure and function of a multipurpose chart of accounts (MCoA).
PULSAR: Third Newsletter
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. This is the third newsletter published under the program.
Accrual Based Accounting Core Competency Framework for Public Sector Finance Professionals
The Core Competency Framework was 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.
PULSAR Promotes Government Accountability, Transparency, and Performance
The PULSAR team developed an infographic to support awareness raising activities of PULSAR member countries. The visual tool focuses on the benefits arising from implementing accruals-based public sector accounting.
Competency-Based Accounting Education, Training and Certification Implementation Guide
A guide on accounting education, training, or certification. Particularly relevant to PAOs and other bodies that oversee formal education or practical experience that forms part of the initial professional development (IPD) of aspiring professional accountants, or the continuing professional development (CPD) of professional accountants.
PULSAR High-Level Guide on Benefits of Accrual Accounting
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.