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.

The Report on the Enhancement of Public Sector Financial Reporting toolkit (REPF) was developed to promote improvements in public sector financial management.

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.

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.

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.

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.