The purpose of the handbook is to provide users (i.e. assessors, managers and other interested stakeholders) with detailed technical guidance on planning, implementing and using PEFA 2016. The handbook is divided into four separate parts.
Volume I provides guidance to PEFA users and other stakeholders on the key phases and steps in the PEFA assessment process. It provides guidance on planning and preparation (including a template for the concept note or terms of reference); fieldwork collecting and analyzing data; requirements for preparing and approving the PEFA report; and establishing a dialogue with stakeholders on preparing PFM reform initiatives in response to the assessment findings.
Volume II provides detailed measurement guidance on scoring the 31 performance indicators and 94 dimensions of PEFA 2016 including data requirements and sources, calculation and definitions.
Volume III expands on the PEFA 2016 framework document by providing supplementary guidance on all components of the expected structure of the report. It also provides a description of the information to be included in the report. Volume III includes also the PEFA report template to help the assessment teams in preparing the PEFA assessment reports by showing how information is to be recorded and presented in the report
Supplementary Information for Assessing PFM Performance (Volume IV)
Volume IV - Using PEFA to support public financial management reform - OPEN for Public Consultation until March 15, 2019
Volumen IV - Utilización del PEFA para respaldar la reforma de la gestión de las finanzas públicas – abierta consulta pública hasta el 10 de abril de 2019
Volume IV provides guidance to countries on how to make effectively use of PEFA assessment reports to improve PEFA performance.The emphasis of Volume IV is on the process after the PEFA report is completed.