PILLAR SIX: ACCOUNTING AND REPORTING
This pillar assesses the extent to which accurate and reliable records are maintained, and information is produced and disseminated at appropriate times to meet decision-making, management, and reporting needs.
Timely, relevant, and reliable financial information
is required to support fiscal and budget management
and decision-making processes.
- Pillar VI has three indicators:
- PI-27. Financial data integrity
- PI-28. In-year budget reports
- PI 29. Annual financial reports
| PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA