PEFA, the international organisation that sets standards for measuring the performance of Public Financial Management (PFM) worldwide, has published a new version of its Volume IV Handbook on Using PEFA to support Public Financial Management improvement. The forward-looking handbook represents the first attempt to go beyond pure performance evaluation. Instead, the emphasis is on the action plans that come after the evaluation.

These Public Expenditure and Accountability (PEFA) evaluation reports are the results of a joint project carried out by evaluators, authorities and regional government officials to systematically measure the quality of public finance management in different regions of Peru.

The quality control process followed for the preparation of this report complies with all the requirements of the Secretariat for the Public Expenditure and Accountability Program (PEFA) in Peru.