" id="logo-image" />PEFA Secretariat Studies
Sub National Governments and PEFA Assessments
This working paper was prepared for the Secretariat by Jamie Boex, as background material during the development of the Supplementary Guidelines for the application of the PEFA Framework to sub-national governments, published in January 2013. The supplementary guidelines for SNG assessments aim to help practitioners apply the PEFA Framework at a sub-national level.
Click on the link to view in English (pdf 891.33 KB)
Stocktaking Study of PFM Diagnostic Instruments, November 2011
This study was commissioned by the OECD DAC Task Force on Public Financial Management, under the auspices of the Working Party on Aid Effectiveness. The Stocktaking Study was prepared by consultant Andrew Mackie and overseen and financed by the PEFA Secretariat. As an update to PEFA’s 2004 mapping exercise “Assessing and Reforming Public Financial Management: A New Approach”, it identifies and describes the current, internationally used - or in an advanced stage of development - analytical/diagnostic tools in the Public Financial Management area and identifies knowledge gaps where custodians of assessment tools could improve collaboration and reduce transaction costs. The study provides a number of entry points for the future, towards better alignment and harmonization of assessment work of PFM country systems and greater government leadership. More specifically, it makes concrete proposals for development partners, professional bodies and government counterparts on how to streamline the coverage of different PFM instruments avoid overlaps and enhance collaboration at country level to strengthen government capacity in the diagnostic process.
The Stocktaking Study on PFM Diagnostic Instruments Vol I (pdf 1.88 MB) and Vol II (pdf 1.07 MB)
Are Public Financial Management Systems Improving in Low and Middle Income Countries? October 2011
This paper prepared by the Head of the PEFA Secretariat was presented to the Annual Conference of the Association for Budgeting and Financial Management (USA) in Washington DC on October 13th 2011. It is based on the data gathered and analyzed in connection with the PEFA Monitoring Report 2010.
Click on the link to view in English (pdf 806.21 KB)
Developing a Tool to Assess Tax Administration Performance May 2011
At the request of the PEFA partners, the Secretariat commissioned a study to determine the feasibility of developing a tool for assessing the performance of tax administrations that would be a drill down from, or a companion to, the Performance Management Framework PFM .
Click on the link to view in English (pdf 759.23 KB) French (pdf 1010.33 KB) Spanish (pdf 806.21 KB)
Assessing the Impact of the PEFA Framework Study, May 2011
A 2008 PEFA Study (Assessing the Impact of the PEFA Framework, June 2008) analyzed the impact of the introduction of the PEFA Performance Measurement Framework (PMF) on governments and developments partners, based on thirteen country cases. The study analyzed both development partners and government’s view (perception and experience) of the PEFA Assessment. The Assessing the Impact of the PEFA Framework May 2011 updated the 2008 study and documented, when possible, the full range of PFM diagnostics conducted in the selected countries.In this Study the impact of the PEFA assessments has been measured against the principles set out in the Strengthened Approach. Amongst the elements examined by the Study were (i) government ownership and use of the assessment, (ii) dialogue on PFM reform programmes between governments and DPs, (iii) donor collaboration and coordination in supporting the reform effort, (iv) perceptions as to the quality of the process of preparing the report and credibility of results, (v) reductions in number and overlap in PFM analytical studies and (vi) timeliness of completion and dissemination of the reports.
PEFA Impact Study Final Report - Volume I Main Report English (pdf 959.09 KB) French (pdf 1.19 MB) Spanish (pdf 837.41MB)
PEFA Impact Study Final Report - Volume II Country Impact Note English (pdf 891.33 KB)
Survey of PEFA Partners’ “Use of PEFA Assessments for internal processes”, August 31, 2010
This survey identifies the extent of the use of PEFA assessments in internal processes of the seven PEFA partners. It covers the existence of formal guidelines, the use of PEFA assessments over time, what type of source is a PEFA assessment, the method of using a PEFA assessment/ indicators, the level of sharing the results of using PEFA in internal processes and the quality assurance arrangements required before using a PEFA assessment.
Click on the link to view in English (pdf 523.75 KB) French (pdf 672.87 KB) Spanish (pdf 653.27 KB)
PFM Reform Platform Approach - April 2003
Study of Measures used to address weaknesses in Public Financial Management Systems in Context of Policy Based Support. This study was commissioned by PEFA with the support of the UK's Department for International Development (DFID) funding. It is intended as a contribution to improvements in donor harmonization and building a sustainable basis for increased use of policy based aid instruments. The study focuses on short term measures of protection and improvement sought by donors in the light of increased reliance on national resource management systems where they are entering into policy based aid assistance and those systems are weak. However, it considers these requirements in a broader policy, institutional and governance context. It proposes a development in the approach to such measures.
Click on link to view in