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PULSE - Public Sector Accounting Assessment

A comprehensive framework for periodic assessment and reporting on the performance of accrual-based PSA systems, including its conceptual and actual compliance with IPSAS framework

At a glance


The PULSE assessment framework aims to support national and subnational governments in developing efficient and effective Public Sector Accounting (PSA) systems. To achieve that goal, it is essential for governments to have a comprehensive understanding of their status of PSA system as well as of its environment in the public sector. The PULSE assessment framework aims to serve public sector entities to develop an understanding of the local PSA system and environment, the gap between local PSA standards and International Public Sector Accounting Standards (IPSAS), as well as the gap in application of national accounting standards. In particular, it shall enable governments to
1. Systematically collect information on the current performance of PSA systems, standards and practices;
2. Assess and report on conceptual and actual compliance with the IPSAS framework;
3. Benchmark the performance of the current PSA systems in a user-friendly way, through a web-based assessment tool;
4. Provide inputs for development of a comprehensive PSA reform strategy and roadmap;
5. Use the assessment to develop policy recommendations and action planning for further strengthening of PSA systems and practices;
6. Promote consistency and further comparability with peers at both regional and global levels.