BCG budgetary central government
CEO Chief Executive Officer
CG Central government
COFOG Classifications of Functions of Government
DAC Development Assistance Committee of OECD
DeMPA Debt Management Performance Assessment
DMS debt management strategy
EUR euro
FAQs frequently asked questions
FY fiscal year
GDP gross domestic product
GFS government financial statistics
GG General government
IAU Internal Audit Unit
IAASB International Auditing and Assurance Standards Board
IFAC International Federation of Accountants
IGF Inspection Générale des Finances
IMF International Monetary Fund
INTOSAI International Organization of Supreme Audit Institutions
IPSAS International Public Sector Accounting Standards (of IFAC)
ISA International Standards on Auditing
ISO International Standards Organization
ISSAI International Standards of Supreme Audit Institutions
MoF Ministry of Finance
OECD Organisation for Economic Co-operation and Development
PC public corporation
PFM public financial management
PI PEFA indicator
PPP public-private partnership
SAI Supreme Audit Institution
SNG subnational government
TSA Treasury single account
USD United States dollars

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