Dimension 13.3. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
At time of assessment, with reference to the last three completed fiscal years. CG, except in federal states.
  • The most recent Debt Management Strategy (DMS); the most recent report on DMS implementation.
  • Information on the process of DMS formulation and approval.
  • Legal requirements for publication of the annual report on debt management.
  • MoF.
  • Treasury.
  • Debt management office.
  • Debt management entities.
  • Central bank.


PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA