LIST OF ABBREVIATIONS AND ACRONYMS
| 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
