• Budget reliability
  • Transparency of public finances
  • Management of assets and liabilities
  • Policy-based fiscal strategy and budgeting
  • Predictability and control in budget execution
  • Accounting and reporting
  • External scrutiny and audit

Public Expenditure and Financial Accountability (PEFA) is a tool for assessing the status of public financial management. A PEFA assessment provides a thorough, consistent and evidence-based analysis of PFM performance at a specific point in time. The PEFA methodology can be reapplied in successive assessments to track changes over time.


  • 598 PEFA Assessments Worldwide
  • 21 Planned Assessments
  • 371 Publicly Accessible Assessments

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The PEFA Secretariat has strengthened the existing requirements for quality assurance and introduced quality index thresholds on both (i) the extent to which report coverage complies with the recommended structure and format set out in PEFA 2016; and (ii) the extent to which indicator and dimension scores and supporting narrative comply with PEFA 2016 measurement guidance and evidence requirement. 

User Guidance

Are you considering a PEFA assessment? Do you have questions about the process?

The PEFA Handbook is the primary source for user guidance materials for managers, assessors and other stakeholders on PEFA 2016.


The PEFA program is calling for proposals for short-term project collaborations between the PEFA Secretariat and interested public finance practitioners, scientists, researchers, and scholars to strengthen the understanding of the role of public financial management (PFM) in improving service delivery, preferably in education and health, by using the PEFA dataset.


January 28, 2019 to February 1, 2019



The PEFA Secretariat is pleased to announce its Sub-Saharan Africa Regional Conference and PEFA Training Workshop in Dakar, Senegal, January 28 – February 1, 2019.

CONFERENCE - Jan 28 & 29 - The role of PEFA and PFM reform in improving service delivery. Governments and PEFA practitioners in the region will share lessons learned from using PEFA at both national and subnational levels. The focus will be on supporting PFM reform as an essential element for improving the quality and effectiveness of the delivery of public services. The conference will also present the results of recent research using PEFA data, which aimed to assess the impact of PFM on good governance. The event will be conducted in French and English with simultaneous translation available.

TRAINING - Jan 30, 31 & Feb 1 - Undertaking a PEFA Assessment to Support PFM Reform. The conference will be followed by a 2.5 day training using exercises, participative discussion, and case studies to build and strengthen knowledge on the planning, implementation, and use of PEFA 2016. The training is intended for government officials, development partners, PEFA consultants and other users who want to learn more about planning, managing or undertaking a PEFA assessment and supporting the implementation of PFM reform strategies or initiatives. Training will be available in English and French.



Research & Impact

This study is the third in a series of studies of PFM diagnostic tools undertaken by the PEFA Program. The primary aim of the study is to provide governments and their development partners with information to support selection of an assessment tool – or a combination of tools – that fits with the needs in a particular country at a given time. It makes no specific recommendations as to such selection.