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Region
East Asia & Pacific
Europe & Central Asia
Latin America & Caribbean
Middle East & North Africa
North America
South Asia
Sub-Saharan Africa
Please select region to find assessments.
Country
Afghanistan
Albania
Anguilla
Antigua and Barbuda
Argentina
Armenia
Azerbaijan
Bangladesh
Belarus
Belgium
Belize
Benin
Bhutan
Bolivia
Bosnia and Herzegovina
Botswana
Brazil
Burkina Faso
Burundi
Cabo Verde
Cambodia
Cameroon
Central African Republic
Chad
China
Colombia
Comoros
Cook Islands
Costa Rica
Cote d'Ivoire
Croatia
Democratic Republic of Congo
Djibouti
Dominican Republic
El Salvador
Ethiopia
Fiji
French Polynesia
Gabon
Georgia
Germany
Ghana
Greenland
Grenada
Guatemala
Guinea
Guinea-Bissau
Haiti
Honduras
India
Indonesia
Iraq
Jamaica
Jordan
Kazakhstan
Kenya
Kosovo
Kuwait
Kyrgyz Republic
Lao PDR
Lesotho
Liberia
Macedonia
Madagascar
Malawi
Maldives
Mali
Marshall Islands
Mauritania
Mauritius
Mexico
Moldova
Mongolia
Montenegro
Montseratt
Morocco
Mozambique
Myanmar
Nauru
Nepal
New Caledonia
Nicaragua
Niger
Nigeria
Niue
Norway
Pakistan
Palau
Panama
Paraguay
Peru
Philippines
Republic of Congo
Rwanda
Samoa
Sao Tome and Principe
Senegal
Serbia
Seychelles
Sierra Leone
Solomon Islands
South Africa
South Sudan
Spain
St. Helena
St. Pierre and Miquelon
Sudan
Switzerland
Tajikistan
Tanzania
Thailand
The Gambia
Timor-Leste
Togo
Tonga
Trinidad and Tobago
Tunisia
Turks and Caicos Islands
Tuvalu
Uganda
Ukraine
Uzbekistan
Vanuatu
Vietnam
West Bank and Gaza
Yemen
Zambia
Zimbabwe
Please select countries to find assessments.
Framework
2016 Framework
2011 Framework
2021 SNG Framework
Gender Framework
Annex 2011
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Pillars
I. Credibility of the Budget
II. Comprehensiveness and Transparency
III. Policy-Based Budgeting
IV. Predictability and Control in Budget Execution
V. Accounting, Recording and Reporting
VI. External Scrutiny and Audit
Donor Practices
HLG-1 Predictability of transfers from higher level of Government
Please select pillars to find assessments.
Pillars
I. Budget reliability
II. Transparency of public finances
III. Management of assets and liabilities
IV. Policy-based fiscal strategy and budgeting
V. Predictability and control in budget execution
VI. Accounting and reporting
VII. External scrutiny and audit
NO PILLAR
Please select pillars to find assessments.
Pillars
SNG PILLAR: INTERGOVERNMENTAL FISCAL RELATIONS
I. BUDGET RELIABILITY
II. TRANSPARENCY OF PUBLIC FINANCES
III. MANAGEMENT OF ASSETS AND LIABILITIES
IV. POLICY-BASED FISCAL STRATEGY AND BUDGETING
V. PREDICTABILITY AND CONTROL IN BUDGET EXECUTION
VI. ACCOUNTING AND REPORTING
VII. EXTERNAL SCRUTINY AND AUDIT
Please select pillars to find assessments.
Pillars
GPRFM Indicators
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Indicator
1. Aggregate expenditure out-turn compared to original approved budget
2. Composition of expenditure out-turn compared to original approved budget
3. Aggregate revenue out-turn compared to original approved budget
4. Stock and monitoring of expenditure payment arrears
5. Classification of the budget
6. Comprehensiveness of information included in budget documentation
7. Extent of unreported government operations
8. Transparency of inter-governmental fiscal relations
9. Oversight of aggregate fiscal risk from other public sector entities.
10. Public access to key fiscal information
11. Orderliness and participation in the annual budget process
12. Multi-year perspective in fiscal planning, expenditure policy and budgeting
13. Transparency of taxpayer obligations and liabilities
14. Effectiveness of measures for taxpayer registration and tax assessment
15. Effectiveness in collection of tax payments
16. Predictability in the availability of funds for commitment of expenditures
17. Recording and management of cash balances, debt and guarantees
18. Effectiveness of payroll controls
19. Transparency, competition and complaints mechanisms in procurement
20. Effectiveness of internal controls for non-salary expenditure
21. Effectiveness of internal audit
22. Timeliness and regularity of accounts reconciliation
23. Availability of information on resources received by service delivery units
24. Quality and timeliness of in-year budget reports
25. Quality and timeliness of annual financial statements
26. Scope, nature and follow-up of external audit
27. Legislative scrutiny of the annual budget law
28. Legislative scrutiny of external audit reports
D-1 Predictability of Direct Budget Support
D-2 Financial information provided by donors for budgeting and reporting on project and program aid
D-3 Proportion of aid that is managed by use of national procedures
Please select indicator to find assessments.
Indicator
1. Aggregate expenditure outturn
2. Expenditure composition outturn
3. Revenue outturn
4. Budget classification
5. Budget documentation
6. Central government operations outside financial reports
7. Transfers to subnational governments
8. Performance information for service delivery
9. Public access to fiscal information
10. Fiscal risk reporting
11. Public investment management
12. Public asset management
13. Debt management
14. Macroeconomic and fiscal forecasting
15. Fiscal strategy
16. Medium-term perspective in expenditure budgeting
17. Budget preparation process
18. Legislative scrutiny of budgets
19. Revenue administration
20. Accounting for revenue
21. Predictability of in-year resource allocation
22. Expenditure arrears
23. Payroll controls
24. Procurement
25. Internal controls on nonsalary expenditure
26. Internal audit
27. Financial data integrity
28. In-year budget reports
29. Annual financial reports
30. External audit
31. Legislative scrutiny of audit reports
HLG-1 Predictability of transfers from higher level of Government
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Indicator
HLG-1 Transfers from Higher Levels of Government
HLG-2 Fiscal rules of monitoring of fiscal position
PI-1 Aggregate expenditure out-turn
PI-2 Expenditure composition outturn
PI-3 Revenue outturn
PI-4 Budget Classification
PI-5 Budget Documentation
PI-6 Subnational government operations outside financial reports
PI-7 Transfers to subnational governments
PI-8 Performance information for service delivery
PI-9 Public access to fiscal information
9bis Public consultation
PI-10 Fiscal risk reporting
PI-11 Public investment management
PI-12 Public asset management
PI-13 Debt management
PI-14new Medium term budget strategy
PI-14 Macroeconomic and fiscal forecasting
PI-15 Fiscal strategy
PI-16 Medium term perspective in expenditure budgeting
PI-17 Budget preparation process
PI-18 Legislative scrutiny of budgets
PI-19 Tax administration
PI-20 Accounting for revenue
PI-21 Predictability of in-year resource allocation
PI-22 Expenditure arrears
PI-23 Payroll controls
PI-24 Procurement
PI-25 Internal controls on nonsalary expenditure
PI-26 Internal audit
PI-27 Financial data integrity
PI-28 In-year budget reports
PI-29 Annual financial reports
PI-30 External audit
PI-31 Legislative scrutiny of audit reports
Please select indicator to find assessments.
Indicator
GRPFM–1 Gender impact analysis of budget policy proposals
GRPFM–2 Gender responsive public investment management
GRPFM–3 Gender responsive budget circular
GRPFM–4 Gender responsive budget proposal documentation
GRPFM–5 Sex-disaggregated performance information for service delivery
GRPFM–6 Tracking budget expenditure for gender equality
GRPFM–7 Gender responsive reporting
GRPFM–8 Evaluation of gender impacts of service delivery
GRPFM–9 Legislative scrutiny of gender impacts of the budget
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Type
National
Subnational
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Status
Final
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533 assessments found
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