Template and Guidance for the Preparation of a PEFA Assessment Concept Note or Terms of Reference for Sub-National Governments

This generic template for preparing a concept note (CN) or terms of reference (ToR) for a public expenditure and financial accountability (PEFA) assessment should be used as a guide only. The content of the concept note or terms of reference should be adapted as necessary to the needs of subnational government (SNG), national government or assessment sponsors. This template is adapted to both assessment of a set of subnational governments and assessments of a sole subnational government. Guidance on content is provided in red. Do not include the red text in the final terms of reference.