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