Introduction to Public Expenditure and Financial Accountability
A foundational course that introduces learners to the Public Expenditure and Financial Accountability (PEFA) framework, a global standard used to assess the performance of public financial management (PFM) systems. The course explains the PEFA methodology, indicators, scoring system, and how governments use PEFA assessments to strengthen transparency, accountability, and fiscal discipline.
Learners gain a clear understanding of the PEFA framework, its seven pillars, diagnostic tools, and how assessment results support PFM reforms. The course is practical, analytical, and aligned with international best practices.
Module 1: Introduction to PEFA & Its Role in Public Financial Management
Explains what PEFA is, why it was created, and how it supports governments in evaluating and improving their PFM systems. Covers the history, objectives, and global relevance of PEFA assessments.
Module 2: Understanding the PEFA Framework & Assessment Methodology
Provides an in-depth overview of the PEFA architecture, including indicators, dimensions, measurement criteria, evidence requirements, and the scoring system (A–D).
Module 3: The Seven PEFA Pillars & Their Functions
Breaks down the seven pillars: Budget reliability, transparency, asset & liability management, policy-based budgeting, predictability & control, accounting & reporting, and external audit. Explains how each pillar contributes to financial governance.
Module 4: PEFA Indicators & Performance Measurement Techniques
Details each PEFA indicator, how they are assessed, sources of data, documentation required, and common challenges faced by institutions during assessments.
Module 5: Conducting a PEFA Assessment – Processes & Stakeholder Roles
Covers planning, fieldwork, data gathering, verification, scoring, and report writing. Explains the roles of government, donors, auditors, finance ministries, and external experts.
Module 6: Interpreting PEFA Findings & Using Results for PFM Reforms
Shows how PEFA reports are analysed, how weaknesses are identified, and how governments use results to design reform strategies and action plans.
Module 7: Linking PEFA with Other Diagnostic Tools & Global Frameworks
Explores how PEFA connects with IMF Fiscal Transparency Code, World Bank diagnostics, IFMIS reforms, and other public-sector assessment systems.
Module 8: Case Studies in PEFA Implementation & Lessons for Developing Countries
Provides practical examples from countries that have undergone PEFA assessments. Highlights success factors, challenges, reform outcomes, and lessons applicable to similar contexts.
Purpose and importance of the PEFA framework
Structure, indicators, pillars, and scoring system
How PEFA assessments are planned and conducted
Techniques for collecting, analysing, and validating PFM evidence
Understanding of government budgeting, control, and reporting systems
How to use PEFA results to design and monitor PFM reforms
Linkages between PEFA and other international diagnostic tools
Real-world applications of PEFA in public-sector governance
Public-sector finance and budget officers
PFM consultants and auditors
Monitoring and evaluation professionals
Staff of ministries, departments, and local governments
Donor-funded project managers and development partners
Students and professionals in public administration
Anyone seeking foundational knowledge in PFM performance assessment
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