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2.4.2 PEFA guidelines on measuring performance at sub-national level

These Guidelines for application of the PEFA Performance Measurement Framework at Sub-National Government Level describe how to assess the six dimensions of public financial management (PFM) within the Public Expenditure and Financial Accountability (PEFA) framework at sub-national level. Sub-national applications of PEFA can be part of an overall assessment of PFM in the country or stand alone exercises for sub-national entities. The guide, prepared by the PEFA Secretariat, takes users through the six dimensions of public financial management: budget credibility, budget comprehensiveness and transparency, policy based budgeting, predictability and control in budget execution, adequate accounting, recording and reporting, and appropriate external scrutiny and audit arrangements.

The guidelines are practical and detailed. Following them will ensure consistent and appropriate application of the indicators and provide a sound basis for interpreting the findings. The guidelines address the wide variety of sub-national government structures in existence.

Of interest to: Assessors, stakeholders, development partners
Issuing body: Public Expenditure and Financial Accountability
Type of resource: Exposure draft
Status: Exposure draft
Date: 2008
Title: Guidelines for Application of the PEFA Performance Measurement Framework at Sub-National Government Level Volume 1 – Main Guidelines
Number of pages: 31
File type: PDF
File size: 109 KB