The Handbook includes the following templates and supporting guidelines for designing, managing, and undertaking PEFA assessments (documents and templates relevant to the previous versions of the framework are in the bottom of the page):
Assessment Process Templates and Instructions
This guidance explains the basic phases and steps in a standard PEFA assessment process. It provides a chronological checklist of what to do and when to do it. Tips are provided on where to get further information and the important matters to consider in each step. It is aimed at all users who are involved, or expecting to be involved, in a PEFA assessment.
Concept Note (CN) Template and Instructions
Good planning and preparation is critical to the success of the PEFA assessment. The Concept Note or ToRs defines the objectives, scope, coverage and resources required for the PEFA assessment.
PEFA CHECK Guidelines
Since May 1st, 2012 countries undertaking a PEFA assessment have been able to submit their reports for consideration for a “PEFA Check”. PEFA check is a process quality endorsement issued by the PEFA Secretariat to indicate compliance with good practices in the process of undertaking a PEFA assessment.
An evaluation of the previous phase of the PEFA program concluded that the PEFA Check process should be streamlined and strengthened to cover quality assurance of report content as well as compliance with process. In response to this recommendation, the PEFA Secretariat is now strengthening the existing requirements and introducing a quality index threshold 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.
As part of the PEFA Check process, the Concept Note and PEFA report must be submitted to reviewers representing at least four PFM institutions. The peer reviewers should include the government assessed and the PEFA Secretariat, and at least two other independent institutions from within or outside the country (such as international organizations, PFM‐related NGOs, civil society groups, or other governments).
This guidance supplements the PEFA Framework document published on January 1, 2017. It 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.
PI-1 and PI-2 Expenditure Calculation & PI-2.2 Expenditure Outturn by Economic Type Calculation
PI-3.2 Revenue Outturn Calculation
Previous Templates and Instructions
Spreadsheets to assist in the calculation of PI-1 and PI-2 (revised January 2011)
Spreadsheets used before 2011 revision are disclosed below
Spreadsheets developed to assist in the calculation of donor indicator D1 (revised January 2011)
Overview of procurement related issues across all indicators in a PEFA Assessment Procurement Indicator Table
“No score” for an indicator or dimension
Methodology for a detailed solution for assessors when they encounter a no scoring situation in order to ensure clarity and consistency of terminology and justification.