STRUCTURE OF THE PEFA REPORT

EXECUTIVE SUMMARY

INTRODUCTION

    1.1 Rationale and purpose

    1.2 Assessment management and quality assurance

     1.3 Assessment methodology

COUNTRY BACKGROUND INFORMATION

     2.1 Country economic situation

     2.2 Fiscal and budgetary trends

     2.3 Legal and regulatory arrangements for PFM

     2.4 Institutional arrangements for PFM

     2.5 Other important features of PFM and its operating environment

ASSESSMENT OF PFM PERFORMANCE

    3.1 Budget reliability

    3.2 Transparency of public finances

    3.3 Management of assets and liabilities

    3.4 Policy-based fiscal strategy and budgeting

    3.5 Predictability and control in budget execution

    3.6 Accounting and reporting

    3.7 External scrutiny and audit

CONCLUSIONS ON THE ANALYSIS OF PFM SYSTEMS

    4.1 Integrated assessment of PFM performance

    4.2 Effectiveness of the internal control framework

    4.3 PFM strengths and weaknesses

    4.4 Performance changes since a previous assessment

GOVERNMENT PFM REFORM PROCESS

    5.1 Approach to PFM reform

    5.2 Recent and on-going reform actions

    5.3 Institutional considerations

ANNEXES

    Annex 1: Performance indicator summary

    Annex 2: Summary of observations on the internal control framework

    Annex 3: Sources of information