ANNEX 1.2. PEFA CHECK GUIDELINES
PEFA CHECK: QUALITY ENDORSEMENT OF THE PEFA
WHAT IT IS
PEFA Check is a mechanism for confirming that the processes used in planning and implementing a PEFA assessment and preparing a PEFA report comply with the PEFA 2016 methodology and other guidance issued by the PEFA secretariat. The objective is to increase users’ confidence in the findings of a PEFA assessment and provide a level of quality assurance that the assessment provides reliable information on public financial management (PFM) performance. PEFA Check quality assurance requirements need to be considered early in the PEFA planning process when preparing the concept note or terms of reference, as outlined in the PEFA Assessment Handbook Volume I: The PEFA Assessment Process (available at the PEFA website, pefa.org).
PEFA Check verifies that good practices in planning and implementing an assessment have been followed. PEFA Check also verifies that the PEFA report fully complies with the PEFA methodology by (i) presenting sufficient evidence to support the assessment and its findings, and (ii) providing an accurate reflection of the status of public financial management systems and institutions of the government subject to the assessment as measured through the indicator scores and narrative assessment.
To qualify for a PEFA Check , the PEFA assessment process and PEFA report must adhere to the six formal criteria that reflect the quality assurance practices endorsed by the PEFA partners as set out in Box 1.
The PEFA Check quality endorsement is performed by the PEFA secretariat to determine, based on the
evidence provided by the assessment team, whether the six prescribed criteria in Box 1 were met during the assessment. The PEFA assessment manager will prepare a PEFA assessment quality statement at an early stage of the PEFA assessment, which may be incorporated into the concept note.
The PEFA assessment quality statement describes in detail the roles and responsibilities of stakeholders involved in quality assurance for the PEFA assessment. A template for the PEFA assessment quality statement can be found at https://pefa.org/pefa-assessment-templates.
The PEFA secretariat staff responsible for providing peer review and determination of PEFA Check eligibility must not be involved in performing or managing the relevant PEFA assessment.
The review by the PEFA secretariat will cover the compliance with the PEFA methodology and report requirements but not the quality of the data available to the assessment team.
The PEFA secretariat expects that the assessment team and other peer reviewers will complement its observations to strengthen the quality and usefulness of the PEFA report in providing an accurate and reliable assessment of PFM performance. For this reason, it is essential that all peer reviewers consulted during the concept note and the report stages commit to provide comments (or acknowledge “no comments”).
Peer reviewer comments, including from the PEFA secretariat, must be considered by the assessment team and a detailed matrix of comments and responses to comments must explain how each comment has been addressed in the revised draft report. The matrix of comments must be attached