The objective of the executive summary is to provide an integrated and strategic overview of the findings of the report. The executive summary covers the impact of the PFM system on achievement of aggregate fiscal discipline, strategic allocation of resources, and efficient service delivery. It summarizes the main changes in performance since any previous assessment.
The length of this section is expected to be three pages of narrative plus a table with indicator scores.
The executive summary only contains information, data or analysis which is presented in sections 1-5 of the report. It includes the following:
- A brief explanation of the purpose and management of the assessment
- Explanation of the assessment’s coverage and timing, i.e., what is being assessed and at what point in time
- An explanation of how PFM systems performance affects the three main fiscal and budgetary outcomes. This takes into account the specific economic, political and administrative structure of the country, and highlights the major strengths and weaknesses identified in the report that are likely to impact PFM performance.
- A summary of the main performance changes since any earlier PEFA assessment. This is also structured according to the three main fiscal and budgetary outcomes.
- A brief overview of the country’s ongoing and planned PFM reform agenda or program, including links to recent performance changes and the main identified weaknesses identified in the report.
The executive summary is accompanied by a table, not exceeding one page, which gives an overview of the scores for each of the PEFA indicators.