A presentation by Antonia Grafl, Andreas Bergmann and Christoph Schuler on the results of the detailed PULSAR questionnaire which was sent to government officials of the 13 PULSAR countries in June 2018. Data collected will serve as input for a comparative study on the PSA environment in PULSAR countries. The PULSAR Senior Officials' Workshop, 26 November 2018.

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).

This checklist assists with the preparation of financial statements in accordance with IPSAS issued by the International Public Sector Accounting Standards Board. It shows all the disclosures required by these Standards issued as at 31 December 2017. 

The Benchmarking Guide for Integrating Public Sector Accounting and Government Finance Statistics aims to inform practitioners and public sector accounting reforms by highlighting the similarities and differences between International Public Sector Accounting Standards and Government Finance Statistics reporting guidelines such as the Government Finance Statistics Manual of the International Monetary Fund (GFSM 2014) and the European System of Accounts (ESA 2010).

This edition of illustrative annual consolidated financial statements of Model Public Sector Group has been prepared by EY to assist the users in preparing their own financial statements in accordance with IPSAS in issue at 31 January 2017 and effective for annual periods beginning on 1 January 2018. 

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.

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.

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.

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.

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 second newsletter published under the program.