New development: PEFA—what difference has it made?

Abstract

The PEFA (public expenditure and financial accountability) framework is an instrument that enables broad assessments of a country's public expenditure, procurement and financial accountability systems. This article provides three views of the framework: from the PEFA secretariat, a practitioner and a donor.

Keywords:

• Assessment
• database
• donor harmonization
• performance indicators
• public financial management reform

Additional information

Notes on contributors

Peter Boulding

Peter Boulding is Assistant Director, International at CIPFA, London, UK.

Andrew Mackie

Andrew Mackie is an independent PFM consultant.

Frans Ronsholt

Frans Ronsholt is Head of PEFA Secretariat, Washington, D.C., USA.

Stephen Sharples

Stephen Sharples is a Senior Governance Adviser, Department for International Development (DFID), London, UK.