The document provides PEFA users with guidance on the application of the PEFA framework for assessing climate responsive PFM (PEFA Climate). This version of PEFA Climate is used for piloting starting July 1, 2020 for at least one full year.

PEFA Climate

 The piloting phase aims to:

    (i) Refine the calibration of indicators and dimensions;

  (ii) Collect countries’ practices in order to include the most relevant examples of good practices in developed and   developing countries for each key subject; and

   (iii) Gather information to describe the steps to be undertaken for improvement, and reference relevant technical   tool kits and implementation guidance.

Versions in French, Spanish and Portuguese are currently edited and coming soon.

The PEFA Climate document covers:

Section 1 provides information on the background against which PEFA Climate is developed. It introduces PEFA Climate (definition, scope and coverage) and describes the objectives of the framework.

Section 2 deals with the PEFA Climate assessment.

It provides detailed information on the inception questionnaire to be used to establish the country climate profile. The questionnaire enables to highlight the main aspects of the climate policies or/and climate actions in place and the corresponding fiscal policy instruments to implement the national climate change policies and strategies and the Nationally Determined Contributions (NDCs).

Section 2 also explains the scoring methodology including the aggregation method.

Section 2 provides detailed guidance on how to score a set of key indicators and dimensions used to assess the extent of which PFM systems, processes and institutions are climate responsive. Where relevant, the guidance explains how enabling factors can be described in the narrative part of the assessment when the requirements for scoring do not cover them (e.g. capacity building).

After piloting, Section 2 will also provide guidance on how to use the findings to improve the climate responsiveness of PFM systems. In that spirit, for each indicator, the guidance will include examples from various countries and regions around the world and links to relevant reference documentation and tools for further improvements of how PFM systems embed climate change.

Section 3 presents the report template that assessment teams will use to present the findings from the assessment of indicators and dimensions. The report will highlight the possible areas of improvements in the light of the inputs from the inception questionnaire.

Section 4 presents data required to support the score of each dimension.

A glossary of terms, to be added, will be presented in Annex.

The guidance will be updated to reflect feedback from users and to incorporate references to good practices and useful case studies. Each new edition will include a summary of changes from the previous versions and will be dated at the time of release.

Users are reminded that, before commencing a PEFA assessment, they should refer to the PEFA website ( to ensure that they are using the most current version of the guidance.

Questions and comments on the present document can be sent to the PEFA Secretariat:

Contact us also if your country is interested in piloting the PEFA Climate.