• Budget reliability
  • Transparency of public finances
  • Management of assets and liabilities
  • Policy-based fiscal strategy and budgeting
  • Predictability and control in budget execution
  • Accounting and reporting
  • External scrutiny and audit

Public Expenditure and Financial Accountability (PEFA) is a tool for assessing the status of public financial management. A PEFA assessment provides a thorough, consistent and evidence-based analysis of PFM performance at a specific point in time. The PEFA methodology can be reapplied in successive assessments to track changes over time.


  • 612 PEFA Assessments Worldwide
  • 22 Planned Assessments
  • 382 Publicly Accessible Assessments

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The PEFA Secretariat has strengthened the existing requirements for quality assurance and introduced quality index thresholds on both (i) the extent to which report coverage complies with the recommended structure and format set out in PEFA 2016; and (ii) the extent to which indicator and dimension scores and supporting narrative comply with PEFA 2016 measurement guidance and evidence requirement. 

User Guidance

Are you considering a PEFA assessment? Do you have questions about the process?

The PEFA Handbook is the primary source for user guidance materials for managers, assessors and other stakeholders on PEFA 2016.


The PEFA 2016 Framework for assessing public financial management is now available in Russian language.

Система оценки управления государственными финансами теперь доступна на русском языке.


July 10, 2019 to July 11, 2019

REGISTRATION OPEN:  PEFA Training Workshop in MENA region - July 10 & 11, 2019 - Amman, Jordan


We are pleased to announce we will be conducting a regional two-day training event for government officials, development partners, and other PEFA stakeholders who would like to learn more about planning, managing and undertaking a PEFA assessment and using PEFA to support PFM improvement.

The training workshop will take place in Amman, Jordan on July 10 and 11, 2019. It will be offered in English and in French, with translation to Arabic.

Further information, including detail on the program and registration, will be forwarded to you in the next few weeks. We are looking forward to seeing you in Amman!

PEFA Secretariat

A vos agendas ! Formation régionale PEFA - 10 et 11 juillet 2019 - Amman, Jordanie

Nous avons le plaisir de vous annoncer la tenue d’une session de formation régionale de deux jours destinée aux représentants de gouvernements, partenaires du développement et tout autre utilisateur de l’outil PEFA. La session de formation couvrira la planification, la gestion et la conduit d’une évaluation PEFA  ainsi que l’utilisation des résultats pour l'amélioration de la gestion des finances publiques.

L’atelier se tiendra les 10 et 11 juillet 2019 à Amman, Jordanie. Les sessions seront offertes en anglais et en français et seront traduites simultanément en arabe.

Des informations plus précises vous seront adressées dans les prochaines semaines sur le programme de la formation et les modalités d’inscription. A très bientôt !

Secrétariat PEFA

Research & Impact

This book examines the interplay between public financial management (PFM) and other key aspects of governance in low- and middle-income countries, using the Public Expenditure and Financial Accountability (PEFA) framework and related data sets to measure the quality of PFM systems. The PEFA framework was developed on the premise that effective PFM institutions and systems play a crucial role in the implementation of national policies for development and poverty reduction. It is part of a broader set of initiatives aimed at strengthening public sector governance frameworks.