• 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

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.


  • 581 PEFA Assessments Worldwide
  • 18 Planned Assessments
  • 344 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.


A new Head of the PEFA Secretariat is being recruited. The Head of the PEFA Secretariat will be responsible for the day-to-day management of the PEFA program activities and resources and of the Secretariat, and serve as a primary source of knowledge and advice to the PEFA partners about the oversight and management of the PEFA framework. This is a leadership position. 

Research & Impact

This study is the third in a series of stocktakes of PFM diagnostic tools undertaken by the PEFA Program. The study is intended to be a foundation for discussion and further elaboration in a dialogue between the PEFA secretariat, custodians of other PFM diagnostic tools and other development partners. The aim of this dialogue is to increase knowledge on the capabilities and usefulness of the various tools, individually and collectively.