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Public expenditure and financial accountability – PEFA methodology

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Public expenditure and financial accountability – PEFA methodology


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PEFA is a tool for assessing the status of public financial management. It identifies 94 characteristics (dimensions) across 31 key components of public financial management (indicators) in 7 broad areas of activity (pillars). 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.

On the PEFA website you will find an assessment handbook. This is a “pipeline” with assessments of a large number of countries, with scores. It enables you to assess weaknesses and strengths within the PFM system of each country. It also includes research findings and newsletters.

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