• An overview of government initiatives to improve PFM performance. This section summarizes the overall approach to PFM reform, including the recent and ongoing actions taken by government. It assesses the institutional factors that are likely to impact the planning of reform and its implementation in the future.

Part 3 provides additional information and guidance on the PEFA report.

1.5. Overall structure of PEFA

The structure of PEFA is as follows:

FIGURE 3: Overall structure of PEFA