Phase three of the PEFA assessment process involves preparation of the PEFA assessment report. The primary audience for the PEFA report consists of government policy makers, senior officials, heads of key agencies and main ministries, development partners, civil society organizations etc. The report is intended to be owned by the government and is expected to inform PFM and associated reform initiatives. For the assessment to serve its purposes, it is crucial that government be engaged in all phases of the assessment, provide input and comments throughout the process and understand the rationale behind the report content, including scores

The reporting phase can take up to two or three months. The time required is crucially dependent on the availability of sufficient information from the data collection and analysis phase and the timeliness of consultation and peer review. Any delays in obtaining sufficient data to validate scores, or slow feedback and peer review can have significant impact on the time taken to finalize the report. Local consultants are often very effective in closing the data gaps when they have strong connections with relevant officials and understand the processes for obtaining the data needed.

It is expected that PEFA reports will be published by governments and made available to those interested within and outside the country covered by the report.

PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA


The PEFA Secretariat maintains a database of all PEFA assessment reports submitted since the program commenced. All reports published by governments are also available to the public on the PEFA website at under assessment data and reports.


The PEFA report should provide a detailed and integrated assessment of a country’s PFM performance.

It should also assess the extent to which PFM performance has changed since earlier assessments. Comprehensive guidance on preparing the PEFA report is provided in volumes II and III of the PEFA handbook.

6.1 Prepare initial draft PEFA report

The draft report is prepared as soon as possible after the field work, with any supplementary data being incorporated when it is received. Extensive guidance on preparing the draft report is provided in volume III of the handbook.

As noted in the previous section, a basic outline for the report format and content can be created during the field work phase when some of the information required for the introductory chapter is available


PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA