The Public Financial Management Reporting Framework
a AFROSAI-E and GIZ project to support Supreme Audit Institutions
The Reporting Framework enables Supreme Audit Institutions in making their public financial management systems stronger and ensuring its alignment with the Sustainable Development Goals. Better management of public finances benefits all citizens in form of improved essential public services, such as health and education.
by Meisie Nkau and Maurice Ochieng
During the INCOSAI conference in 2016, theme discussions on the Sustainable Development Goals (SDGs) brought to the forefront the vital role of Supreme Audit Institutions (SAIs) in contributing to their achievement. In response, AFROSAI-E and the GIZ Good Financial Governance in Africa Programme teamed up to develop the Public Financial Management Reporting Framework (PFM RF). This tool was launched in 2018 and enables SAIs to make a meaningful contribution to the achievement of SDGs at country level.
Sound public financial management is crucial to ensure the delivery of essential services in sectors such as health and education, to citizens. The functioning of the PFM system reflects the ability of the government to turn policies from paper into a reality. SAIs are uniquely positioned to holistically audit the PFM system. They can look at institutions such as Ministries of Finance, Revenue Authorities, Parliament and selected line ministries as well as overarching PFM processes, such as budget formulation and financial reporting.
Since the introduction of the PFM Reporting Framework tool in 2018, 12 SAIs in Africa, one SAI in Europe and one SAI in Latin-America have adopted it. Five of these SAIs have published their audit reports, using version 1.0 of the tool, on the performance of the country’s PFM system. These SAIs tabled the reports in parliament and engaged the media and civil society organisations (CSOs) on the results. The SAIs have indicated that they consider the tool to be a game changer in their work as it prompts thorough root cause analysis of the PFM system holistically. The tool enables auditors to use various audit evidence gathering techniques and methods commonly used in performance, compliance and financial audits.
The PFM Reporting Framework is an excel based tool, now available in English, French and Portuguese. Complementary guides and manuals in all three languages can also be accessed on this website.
This website is intended to be a one-stop-shop for SAIs, practitioners and other interested parties. It serves as a marketplace for ideas on how we can improve the PFM systems in our countries and world-wide, through knowledge sharing and use of this tool.
We invite you to make use of the PFM Reporting Framework and encourage you to further engage with AFROSAI-E, the GIZ Good Financial Governance in Africa Programme and the community of practice.
What it does
The PFM Reporting Framework is an excel-based
reporting tool for Supreme Audit Institutions.
The tool enables auditors to verify the readiness of the national PFM system in supporting the Sustainable Development Goals and ensure disaster preparedness.
It is inspired by existing assessment frameworks like Public Expenditure and Financial Accountability (PEFA), while catering for the specificities of the work of SAIs. The tool aims at identifying key PFM risk areas, comparing entity performance and understanding root causes of domestic PFM trends.
The PFM Reporting Framework is already being implemented in several African countries including Cape Verde, Ghana, Kenya, Mozambique, Rwanda and Zimbabwe, and also beyond Africa in other Portuguese-speaking countries for example, Brazil and Portugal.
The International Organization of Supreme Audit Institutions (INTOSAI) has meanwhile taken note of the successful implementation of the PFM Reporting Framework. INTOSAI has commended AFROSAI-E & GIZ for their continued efforts in supporting SAIs in their contribution to the SDGs.
The PFM Reporting Framework is already being implemented in several African countries including Angola, Botswana, Cape Verde, Ghana, Guinea Bissau, Kenya, Malawi, Mozambique, Rwanda, Sao Tome, Zambia and Zimbabwe.
The PFM Reporting Framework tool is freely available to all relevant governing bodies. To receive it all you have to do is submit a form and share some information about you and who you represent. We will review this information and if you meet the criteria we will send you the PFM Reporting Framework tool.
You are welcome to browse through the available resources and view the training to get an understanding of what the tool does and how to operate it.
The INTOSAI Working Group on SDGs and Key Sustainable Development Indicators (WGSDG KSDI) held its fourth meeting in June 2023 as an online event. AFROSAI-E participated and gave a presentation on the PFM Reporting Framework as a valuable tool for SAIs to contribute to countries achieving the SDGs. Read more about it in the Sixth…Read More
At the 2022 Annual ACCA Zambia Business Leaders Conference, the former Deputy Auditor General for Audits of SAI Zambia gave a speech on the Public Financial Management Systems being a game-changer in the management of public resources in Zambia.Read More
AFROSAI-E and the GIZ implemented two refresher courses on the PFM Reporting Framework in November. The PFM Reporting Framework is the primary vehicle of AFROSAI-E and GIZ to strengthen SAI’s contributions to holistic PFM reforms and the SDGs. From 14 to 17 November, we trained a team from SAI Zimbabwe in the tool. Furthermore, UNDP…Read More
Side event at XXIV INCOSAI presented by AFROSAI-E and the German Development Cooperation through GIZ. At the 2016 INCOSAI in Abu Dhabi, SAIs deliberated on the different approaches through which they can contribute to the SDGs. Following the congress, AFROSAI-E and the regional Good Financial Governance (GFG) in Africa Programme, implemented by GIZ, got together…Read More
AFROSAI-E has just published its first Public Financial Management (PFM) Transversal Risk Report for the region. The PFM Reporting Framework Tool allows SAIs to report holistically on PFM risks. The framework focuses on the overall functioning of the system and the related synergies. In this PFM Transversal Risk Report, we have taken the reporting framework…Read More
The novel coronavirus pandemic has put government systems across the world under stress. Governments have had to quickly and urgently respond with emergency response packages to support the economy and strengthen essential public services in key sectors, such as health care. In several countries worldwide, governments have already introduced broad and costly measures, making use…Read More