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.

Welcoming Remarks

by Meisie Nkau and Maurice Ochieng

CEO, Afrosai-e

Meisie Nkau

Programme Manager, Good Financial Governance in Africa

Maurice Ochieng

Programme Manager, GIZ, Good Financial Governance in Africa

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.


African Footprint

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.

Get Started

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.


Launch of PFM Reporting Framework version 2.0

By Afrosai-e | 3 June 2020

Background At the 2016 INCOSAI, members committed to make a meaningful contribution to the Sustainable Development Goals (SDGs). One such contribution, is to rethink the way in which supreme audit institutions (SAIs) audits and reports on public financial management (PFM). Sound public financial management, as a catalyst for government performance, is crucial to achieve the…

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