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This working paper on the definitions and typology of SNGs, 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.
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.
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)
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 .
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 development 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 programs 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 II Country Impact Note English (pdf 891.33 KB)
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/ indi