This section provides detailed technical guidance on the scoring of each indicator and dimension. The section duplicates and supplements information on performance indicators from the PEFA 2016 framework document. There is no need to cross-reference with the PEFA 2016 Framework document.

This technical guidance includes a description of each indicator, how the indicator is likely to impact on budgetary outcomes, scoring requirements and calibration, measurement guidance, and data requirements, sources and method of aggregation for dimensions where relevant. Terms defined in the glossary are underlined.

PEFA indicators generally require assessors to measure performance for the entire central government (CG), budgetary central government (BCG), or general government (GG). The budgetary central government is a sub-set of the central government that encompasses the fundamental activities of the national executive, legislative, and judiciary powers, which are funded from the budget approved by the legislature. The budgetary central government’s revenue and expense are typically regulated and controlled by a ministry of finance (MoF), or its functional equivalent, by means of a budget approved by the legislature.



3. Measuring Performance Indicators and Dimensions