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Getting the PFM basics right (A study of PEFA scores awarded over the 2016 and 2011 Frameworks)
By David Fellows and John Leonardo Introduction The Public Expenditure and Financial Accountability (PEFA) programme provides a framework for assessing and reporting the strengths and weaknesses of public financial management (PFM). The current 2016 Framework refines the previous 2011 Framework and is structured under a hierarchy of 6 Pillars, 31 Indicators (PIs) and 94 Dimensions.…