It is expected that PEFA reports will be published by governments and available to interested people within and outside the country covered by a report. The PEFA website contains every report provided to the PEFA Secretariat since the program commenced and all reports published by governments are available to the public through the PEFA website.

The PEFA report aims to provide a comprehensive and integrated assessment of a country’s PFM performance based on an indicator-led analysis of the key elements of a PFM system. It also aims to assess the extent to which PFM performance has changed since earlier assessments. Relevant information is included in the body of the report. Annexes are generally used only to present large data tables and detailed information on matters such as internal financial control, but not to elaborate on the analysis and findings of the report.

The PEFA report is an assessment of current PFM performance. It does not include recommendations for reforms or action plans. Differences of views over the findings of the report between the government and other stakeholders involved in preparing the assessment can be accommodated by summarizing significant differences in an annex of the report.

The structure of the report is shown in the table of contents on the next page.

A table of contents and a list of abbreviations are provided at the beginning of the report, before the executive summary. Information on relevant details is also provided, such the fiscal year, the currency used in the report, and its exchange rate with major international currencies such USD or EUR.

Certain mandatory data tables are specified in section 2 and for selected indicators in section 3. The tables should be filled in to the extent that the information is available. It should be presented in a format that assessors consider appropriate. Assessors are not expected to undertake a major exercise to collect and process data for the mandatory tables. The focus should be on using readily available data to present an overview of central government and its operations, as a basis for comment in the report narrative.

The remainder of this section sets out the information to be provided in each section of the PEFA report.