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.