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Framework for Measuring Performance in PFM

The Framework, The Content and Translations 

The PEFA PFM Performance Measurement Framework (known as the PEFA Framework)  has been developed as a contribution to the collective efforts of many stakeholders to assess and develop essential PFM systems, by providing a common pool of information for measurement and monitoring of PFM performance progress, and a common platform for dialogue.


The PEFA PFM Performance Measurement Framework incorporates a PFM performance report, and a set of high level indicators which draw on the HIPC expenditure tracking benchmarks, the IMF Fiscal Transparency Code and other international standards. It forms part of the Strengthened Approach to supporting PFM reform, which emphasizes country-led reform, donor harmonization and alignment around the country strategy, and a focus on monitoring and results.  This approach seeks to mainstream the better practices that are already being applied in some countries.


The final version of the PEFA Framework [English] was approved for publication by the PEFA Steering Committee in June 2005. The French and English have been revised as of January 2011. The Secretariat has translated it into the following languages:

Revised Official

French 
 English
• Spanish 

Official - Currently under revision


• Portuguese 
• Russian 
• Arabic 

Other translations (unofficial), thanks to our partners from the following institutions:

• Mandarin                        (World Bank)
• Ukrainian                        (World Bank)
• Turkish                            (World Bank)
• Serbian-Croatian           (World Bank)
• Armenian                        (World Bank)
• Vietnamese                    (DFID)
• Indonesian (Bahasa)   (World Bank)