Supplementary Guidance for Subnational PEFA Assessments

This document provides additional guidance for applying the PEFA methodology at the subnational level. To this end, it offers commentary on how each of the PEFA dimensions and indicators can be applied or modified to better suit the characteristics of subnational governments. It also contains an additional indicator to be applied in the case of transfers or earmarked grants from higher-level to subnational governments.