• 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.


  • 600 PEFA Assessments Worldwide
  • 19 Planned Assessments
  • 373 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.


he French version of the PEFA Handbook Volume I: The PEFA assessment Process second edition is now available on the PEFA website

The second edition of the Volume I: The PEFA Assessment Process provides guidance to PEFA users and other stakeholders on the key phases and steps in the PEFA assessment process.  


Le volume 1 du Manuel PEFA 2016 (Le processus d’évaluation PEFA — planification, gestion et utilisation du PEFA ) est désormais disponible en français sur le site internet du PEFA 

Le secrétariat PEFA a profité de la parution de la deuxième édition du volume 1 du Manuel PEFA 2016 pour le traduire en français. Ce premier volume, renouvelé et actualisé, du Manuel PEFA 2016, apporte des orientations sur la gestion du processus d’évaluation. Il est destiné aux gouvernements, partenaires du développement et autres utilisateurs du PEFA qui veulent en apprendre plus sur les principales phases et étapes du processus d’évaluation PEFA.


PEFA hosts a variety of conferences, workshops, and trainings throughout the year. Check back for upcoming events.

Research & Impact

This book examines the interplay between public financial management (PFM) and other key aspects of governance in low- and middle-income countries, using the Public Expenditure and Financial Accountability (PEFA) framework and related data sets to measure the quality of PFM systems. The PEFA framework was developed on the premise that effective PFM institutions and systems play a crucial role in the implementation of national policies for development and poverty reduction. It is part of a broader set of initiatives aimed at strengthening public sector governance frameworks.