Академический Документы
Профессиональный Документы
Культура Документы
PEFA Secretariat
Content
The PEFA Program
PFM Performance
Measurement Framework
Global Roll-Out of the
Framework
PEFA support to users
2
Content
The PEFA Program
PFM Performance
Measurement Framework
Global Roll-Out of the
Framework
PEFA support to users
3
PFM Diagnostics in the 1990s
• Large amount of PFM work undertaken,
– mostly by development agencies
– a good deal of knowledge generated.
LIMITATIONS
• Duplication and lack of coordination led to heavy
burden on partner governments.
• Not possible to demonstrate if PFM performance is
improving over time in a country
• Monitoring of PFM reforms focused on inputs and
activities, rather than performance
4
What is the PEFA program?
PEFA Public Expenditure & Financial
Accountability
Objective: Results orientation in development of
PFM systems & harmonization of PFM analytical
work
Established: in 2001 by seven agencies. Today
working in tandem with the 25 members of
OECD-DAC Joint Venture on PFM
Strategy: Strengthened Approach to support
PFM reform, aligned with Paris Declaration
5
The Strengthened Approach to
Supporting PFM Reform
A country-led PFM reform program
– including a strategy and action plan reflecting country
priorities; implemented through government structures
A donor coordinated program of support
– covering analytical, technical and financial support
A common information pool
– based on a framework for measuring performance and
monitoring results over time
– i.e. the PEFA PFM Performance Measurement Framework
6
Implications of the Strengthened
Approach?
Focus on improvements in country PFM systems:
– Emphasizing country leadership and ownership for result
– Common information pool, fewer duplicative diagnostics
– Joint donor work in country, reducing transaction costs and
creating consistency in analysis
– Less emphasis on diagnostics, more on capacity-building
– With performance measurement framework, more learning of
what works and why
7
Content
The PEFA Program
PFM Performance
Measurement Framework
Global Roll-Out of the
Framework
PEFA support to users
8
COMPONENTS OF THE FRAMEWORK
A standard set of high level PFM indicators
(including revenue, expenditure, procurement, financial
assets/ liabilities)
– 28 government performance indicators, covering all
aspects of PFM
– 3 donor indicators, reflecting donor practices
influencing the government’s PFM systems
A concise, integrated report – the PFM
performance report developed to provide narrative on
the indicators and to draw a summary from the
analysis
9
FOCUS OF THE FRAMEWORK
10
STRUCTURE OF THE PERFORMANCE INDICATOR SET
C. Budget Cycle
PI-11 to 28
D. Donor Practices
Policy D-1 to 3
Based
budgeting
A. PFM Out-turns
PI-1 to 4
B. Cross-cutting features
PI-5 to 10 Predictabilit Budget
External y and control credibility
scrutiny and Comprehensiveness in Budget
audit and Transparency Execution
Accounting,
Recording,
Reporting
11
CALIBRATION AND SCORING
Calibrated on a Four Point Cardinal Scale
(A, B, C, D)
Reflecting internationally accepted ‘good practice’
Determine score by starting from ‘D’ going upwards
Do not score if evidence is insufficient
Arrow ▲
Can indicate an improvement not reflected in a change of the
indicator score
12
INDICATOR DIMENSIONS
Most indicators have 2, 3 or 4 dimensions
13
Content of the PFM Performance Report
An integrated narrative report including:
14
Strengths of the PEFA Framework
Rigorous/transparent framework for consistent and
objective assessment – fixed content, rating
methodology, international standards/accepted good
practice
Provides a high level overview of all aspects of PFM
systems performance – cost-effective
Provides a focus for PFM reform dialogue and
subsequent analysis of selected subjects
Allows tracking of performance changes over time
Widely applicable to countries at different levels of
development
15
Limitations of the PEFA Framework
The Framework does NOT provide:
16
Content
The PEFA Program
PFM Performance
Measurement Framework
Global Roll-Out of the
Framework
PEFA support to users
17
Implementation modality
Country focus and decision
– Application of the PEFA Framework is entirely
decentralized to the country level (if, when, how to use
Framework)
Inclusiveness
– All stakeholders can be involved and any agency can in
principle undertake any role in its implementation; it
does not ‘belong’ to any organization
Supported by a neutral body - the PEFA Secretariat
– offers support to any user of the Framework without
representing a particular interest
– does not undertake or finance assessments
– support is free of charge
18
Important Steps of a Typical Process
0. Agree the intention to undertake a PEFA based assessment
1. Agree purpose, scope and stakeholder roles
2. Prepare TOR
3. Mobilize assessment team
4. Introduction workshop for stakeholders
5. Review of existing information
6. Inception Report
7. Main field work
8. 1st Draft Report
9. Quality Review
10. Supplementary field work
11. Draft Final Report
12. Presentation seminar
13. Final report
14. Use of the report for reform dialogue
19
Evolution of Number of Assessments
20
PEFA Assessments Map
21
PEFA Framework adoption
Very good progress – globally
– By February 2009: Completed in 95 countries, ongoing in
a further 8, repeat assessments emerging
Increasingly used for Sub-National government
– India, Pakistan, Iraq, Brazil, Colombia, Tanzania, Uganda,
Ethiopia, Nigeria, Senegal, Switzerland
– Guidelines for SN application issued March 2008
High country coverage in many regions
– Africa and Caribbean 85-90% of countries
– Latin America, Eastern Europe, Asia, Pacific 45-65%
Wide stakeholder involvement
– About 25 donor agencies involved (leading, financing reference
group)
– World Bank and EC taking the lead in 85% of all assessments
– Government leadership/self-assessment increasing, but not yet
the norm
22
Publication of Reports
Common information pool – facilitated by
publication
Publicized by the leading organization – usually
on a website
Hyperlinks placed on the PEFA website – for
easy access to all public reports
As at April 2009, 52 reports publicly available
(out of 77 finalized)
23
Content
The PEFA Program
PFM Performance
Measurement Framework
Global Roll-Out of the
Framework
PEFA support to users
24
PEFA Phase III 2009-2011
New Focus: Support to the use of PEFA reports for
– Tracking of performance changes over time
– Prioritization and sequencing of PFM reforms
– Peer learning
– Utilization by stakeholders beyond central finance agencies
and donors
…. and enhancing country ownership / donor
collaboration for assessments & subsequent reform
formulation / implementation
Other objectives will continue as under Phase II:
– Support to quality assurance - training, advice, guidance on
good practice, peer review and technical maintenance of the
Framework = core services of the Secretariat
– Monitoring of roll-out & quality ; impact assessment
– Expansion of country coverage, espec. MICs and HICs
25
Support to assessment managers
Support tools on the website
(www.pefa.org):
List of completed, ongoing and planned
assessments – updated periodically
Links to completed reports, when public
Support on request:
Advice / Video-conference briefings to country
teams on assessment planning
List of consultants with PEFA experience
Review of terms of reference
Quality reviews of draft assessment reports
26
Support to Assessors
Support tools on the website:
The Framework (English, French, Spanish, Portuguese,
Russian, Arabic)
Calculation spreadsheets for some indicators
Guidance on information / evidence for assessment
Clarifications and additional guidance on indicators
Training materials
Support on request:
Indicator interpretation and other advice to
assessors during implementation
27
Stay in touch with PEFA
28
Thank you for your attention