PEFA ASSESSMENTS AT THE SN LEVEL-VIEWS OF A PRACTITIONER

BRIEF REVIEW OF SN PEFA ASSESSMENTS
Numerous entities enjoying somehow similar SN status, but the structure of intergovernmental system may be significantly different.

French African municipalities (Dakar, Ouagadougou & Cotonou): all same inherited framework, but significant differences in performance. The City of Addis Ababa: widely autonomous. Districts in Uganda: same level, but not necessarily comparable.
ICGFM SN session-Miami 5/3/12

WHAT IS SPECIFIC TO A SN PEFA ASSESSMENT?
Discretion and autonomy of SN Governments always limited by CG PFM legislation and regulations, e.g. for external audit. • Implications on PFM performance at the SN level, e.g. dependence on HLG transfers. • Implications for the PEFA assessments at the SN level. Pay attention to intergovernmental System. Who is ‘responsible’ for poor PFM performance?

ICGFM SN session-Miami 5/3/12

WHAT ARE THE DIFFICULTIES OF A SN PEFA ASSESSMENT?

Methodological: There might be differences in evaluating PFM performance at the SN level. Is the PEFA framework clear enough?

Guidance: There are to date no detailed accepted guidelines for PEFA assessors at the SN level.

→ an accepted clarified guidance is needed.

ICGFM SN session-Miami 5/3/12

THANK YOU FOR YOUR ATTENTION

ICGFM SN session-Miami 5/3/12

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