• 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.


  • 597 PEFA Assessments Worldwide
  • 20 Planned Assessments
  • 370 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 Government of the Republic of Zambia (GRZ) developed the PFM Reform strategy to continue with the reforms in the area of public finance management (PFM) after the Public Expenditure Management Financial Accountability (PEMFA) Program came to an end in 2011. The PFM Reforms are largely focused on the creation of more fiscal space, by way of improvements in public expenditure and financial management. The GRZ recognizes public financial management as an essential ingredient for efficient service delivery, strategic resource allocation, sound management of resources and fiscal discipline. To underpin Government’s commitment to these reforms and provide a long-term planning horizon, the GRZ PFM Reform agenda is informed by a medium to long-term policy framework for national planning, which includes the Vision 2030 and the five-year national development plans (NDPs), presently the R-NDP (2013-2016). The Ministry of Finance Strategic Plan (2012 – 2016) also places PFM as a key component of the Ministry’s reform agenda.


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

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.