ICGFM SN session-Miami 5/3/12
WHAT IS SPECIFIC TO A SN PEFAASSESSMENT?
Discretion and autonomy of SN Governmentsalways limited by CG PFM legislation andregulations,
e.g. for external audit
Implications on PFM performance at the SNlevel,
e.g. dependence on HLG transfers
Implications for the PEFA assessments at theSN level.
Pay attention to intergovernmental System.
Who is ‘responsible’ for poor PFM performance