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PULSAR Program is co-funded by:
Public Sector Accounting and Reporting Program
PULSAR Program–Knowledge Products &
Tools for Public Sector Accounting
19th Annual Meeting of OECD Senior Financial Management and Reporting Officials
Paris, 4-5 March 2019
Arman Vatyan, Lead Financial Management Specialist, The World Bank Group
Antonia Ida Grafl, Financial Management Specialist, The World Bank Group
2
Beneficiary countries
Guidance & Tools
3
Diagnostics & PSA Reform Roadmap
4
Diagnostics - Report on the Enhancement of
Public Sector Financial Reporting (REPF):
PSA Reform Roadmap Template
TheREPFTool
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
The REPF enables
Systematic
collection of
information on a
country’s public
sector financial
reporting
framework
Assessment of
the gap between
the country’s
public sector
accounting
standards/practi
ces and IPSASs
o At the initial phase of public sector
accounting reform roadmaps are found
to be helpful in conceptualizing the
approach and sequencing of actions
o This template summarizes the main
considerations to be made in the
development of a national reform
concept and implementation roadmap
o It outlines an overarching
framework covering existing
practice and thoughts on
reform governance
PSA Education & Capacity building
5
Brochures can be
downloaded from the
PULSAR Library under
www.pulsarprogram.org
> search for Knowledge
Products
TOOLKIT - PSA Education Plan: Accruals Based Accounting Core Competency
Framework:
Communication & Awareness
6
Other Resources
7
WBG Country Level Engagement in OECD Countries
8
PULSAR Partners
9
Thank you

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PULSAR Program - Arman Vatyan & Antonia Ida Grafl, World Bank Group

  • 1. PULSAR Program is co-funded by: Public Sector Accounting and Reporting Program PULSAR Program–Knowledge Products & Tools for Public Sector Accounting 19th Annual Meeting of OECD Senior Financial Management and Reporting Officials Paris, 4-5 March 2019 Arman Vatyan, Lead Financial Management Specialist, The World Bank Group Antonia Ida Grafl, Financial Management Specialist, The World Bank Group
  • 4. Diagnostics & PSA Reform Roadmap 4 Diagnostics - Report on the Enhancement of Public Sector Financial Reporting (REPF): PSA Reform Roadmap Template TheREPFTool 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 The REPF enables Systematic collection of information on a country’s public sector financial reporting framework Assessment of the gap between the country’s public sector accounting standards/practi ces and IPSASs o At the initial phase of public sector accounting reform roadmaps are found to be helpful in conceptualizing the approach and sequencing of actions o This template summarizes the main considerations to be made in the development of a national reform concept and implementation roadmap o It outlines an overarching framework covering existing practice and thoughts on reform governance
  • 5. PSA Education & Capacity building 5 Brochures can be downloaded from the PULSAR Library under www.pulsarprogram.org > search for Knowledge Products TOOLKIT - PSA Education Plan: Accruals Based Accounting Core Competency Framework:
  • 8. WBG Country Level Engagement in OECD Countries 8