3. Performance change since a previous PEFA assessment
Performance change over time is reported for each indicator to complement indicator scoring in cases where an earlier PEFA assessment has taken place. This is intended to capture the dynamic aspects of the reform process and capacity development in the country while retaining sufficient rigor in assessing ongoing changes9.
Reporting on performance change over time involves:
- Presentation of evidence for each dimension and indicator score compared with the previous score.
- Highlighting comparability issues in relation to the previous assessment, such as differences in coverage, changes in definitions related to the subject, different interpretation of data, etc., so that the robustness of the evidence of change is fully disclosed.
- Explanation of changes in performance that may not be captured by a change of the score, but is nevertheless evidenced. This may include a performance change for one or more scoring requirements for a dimension, or the fact that the overall indicator score may not have changed despite changes in one or more dimension scores.
4. Recent or ongoing reform activities
The activities relevant to the indicator would include reforms that:
- may already have impacted performance
- have been implemented but where evidence for their impact is not yet available may be under implementation, or
- are to start during the time of the assessment
The report does not attempt to assess reform relevance or success, and is limited to noting possible links between performance and reform.
Reference to government reform plans or description of existing conditionality required by international finance institutions or donors (i.e., reform measures yet to be implemented) are not considered sufficient evidence for demonstrating status or progress of reform efforts.
5. Summary of scores and performance table
The following table is a suggested format for the summary table.
| Indicator/Dimension (number and name) | Score | Brief justification for score |
|---|---|---|
| PI-XX: (name) | (Overall score) | |
| Dimension X.1 … etc [for multidimensional indicators each dimension explained separately, as well as aggregate score for indicator |
9 The level of performance of the PFM system, as captured by the indicators, reflects a combination of historical, political, institutional, and economic factors and is not necessarily representative of recent or on-going efforts made by government to improve PFM performance. Improvement in the indicator scores may take several years due to the size of steps between scores in PEFA indicators and dimensions. This is why the PEFA report proposes the inclusion of commentary on progress made in improving PFM performance as captured by the indicators.
