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Title page 1

Contents 5

Acknowledgments 3

Executive Summary 7

Introduction 9

1. Adoption and Use of Accrual Accounting in the Public Sector 12

a. Profiling and Comparative Analysis of Countries by Basis of Accounting 15

b. Challenges Associated With Partial Accrual Accounting 19

c. Debt Management and Fiscal Analysis 20

d. Use of Information Systems to Facilitate the Use of Accrual- Based Financial Information 26

e. Costs Versus Benefits of Adopting and Implementing Accrual Accounting 28

f. Case Studies 29

2. Theory of Change 33

3. Conclusions and Policy Recommendations 43

References 46

Appendix A. Theory of Change 49

Appendix B. Profile of Countries by Basis of Accounting 55

Appendix C. Summary of Foundational Differences Between International Public Sector Accounting Standards and Government Finance Statements 62

Appendix D. Selected Case Studies 66

a. Vietnam 67

b. Chile 68

c. Rwanda 70

Tables 16

TABLE 1. Basis of Accounting, by Income Group 16

TABLE 2. Profile of Countries by Basis of Accounting 17

Figures 18

FIGURE 1. PEFA Scores by Accounting Basis, 2016 Framework 18

FIGURE 2. Total Debt Reported by Statistical Frameworks as a Percent of Total IPSAS Liabilities 21

FIGURE 3. Transparency and Risk Analysis Requirements for Balance-Sheet-Based Policies 24

FIGURE 4. Phases of Accrual Accounting Reform 34

Boxes 13

BOX 1. What is Meant By the Term "Accrual"? How does Accrual-based Accounting differ from Accounting on a Cash Basis? 13

BOX 2. Components of a Set of Government Financial Statements 14

BOX 3. Why not Accruals? The Cases of the Netherlands, Norway, and Germany 15

BOX 4. Accrual accounting and credit ratings 22

BOX 5. United Kingdom's Balance Sheet Review 25

BOX 6. Single Source of Truth 26

BOX 7. Unified Chart of Accounts 27

BOX 8. Benefits Realized During Transition to Accrual 30

BOX 9. Added Value of Accrual Reforms in OECD Countries 31

BOX 10. Steps to Accrual Accounting Adoption and Implementation 35

BOX 11. United Kingdom - Better Management of Clinical Negligence Claims 37

BOX 12. Nonfinancial Information Used to Determine Appropriate Valuations of Assets and Liabilities 37

BOX 13. Managing Unfunded Liabilities 38

BOX 14. United Kingdom - Property Management 40

Box Figures 27

FIGURE B7.1. Government Reporting Requirements 27

Appendix Tables 56

TABLE B1. Basis of Accounting, by Region 56

TABLE B2. Answers on Select Financial Management Information Systems and Open Budget Data Assessment Questions 57

TABLE B3. Quality of Public Finance Data Presentation 58

TABLE B4. Country Policy and Institutional Assessments 58

TABLE B5. Average Values/Estimates of Select World Governance Indicators and World Development Indicators, 2020 59

TABLE B6. Combined FMIS Maturity Index 59

TABLE B7. PEFA Scores by Accounting Basis, 2016 Framework 60

Appendix Figures 56

FIGURE B1. Basis of Accounting, by Democratic Categorization 56

FIGURE B2. Financial Reporting Basis, by Fragile State, APEC, and OECD Membership 57

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