This report analyzed successive assessments including changes in PFM performance measured by PEFA indicators. The main purpose of the report was to assess if the PEFA Framework is able to provide reliable measurement of performance changes over time. Successive assessments are emerging in significant numbers. Between the launch of PEFA in June 2005 and a stocktake in October 2010, forty five successive assessments were performed in 38 countries.

The main observations were that most countries undertook successive assessments within 4.5 years of the initial assessment. The main purpose was to check reform progress in around 2/3 of the successive assessments.

The robustness of comparability between assessments was considerably influenced by the PEFA Secretariat assessments because the compliance index scores increased after comments were provided on the initial draft reports.

There was evidence of score improvements (21 percent) and reductions (9 percent) as well as no change for scores below A.

The report made recommendations for action by the Secretariat, lead agencies and assessors.