Nepal Public Financial Management Profile

Introduction

This note presents a series of charts which provide an overview of the Nepal’s recent public financial management (PFM) performance based on this country’s 2015 Public Expenditure and Financial Accountability (PEFA) assessment. Comparisons are made between Nepal’s performance and the performance of the other twenty-three countries that had PEFA assessments published in 2014-2015. All analyses have been prepared using results reported from using the 2011 PEFA methodology.

Overall PFM performance

Individual country PFM performance has been determined by applying the following points scale to reported individual performance indicator (PI) scores as presented in Table 1. No points were allocated to PIs that were not scored because either data was unavailable, a D score was given or the PI was not applicable.

Table 1: PI scoring methodology

PEFA PI score	Points allocated
A	3
B+	2.5
B	2
C+	1.5
C	1
D+	.5
D	0

The graph in Figure 1 below shows Nepal’s overall score was ranked 6th out of the twenty-four countries.

Figure 1: Aggregate PEFA scores for 24 countries

Details of the distribution of overall country scores across PFM performance categories, as determined by PFMConnect, are presented in Table 2. Nepal’s overall score was 50.5 points.

Table 2: Distribution of country PFM performance levels

PFM performance	Overall Scores	Number of countries
Very strong	66.37-84	0
Strong	49.57-66.36	8
Moderate	32.77-49.56	7
Weak	15.97-32.76	8
Very weak	0-15.96	1
Total		24

Nepal’s overall PFM performance is classified as “strong”.

PI performance

The graph in Figure 2 below shows the scores for Nepal’s individual PIs compared with the average score recorded for each PI across the twenty-four PEFA assessments we have studied. Please note that no scores were recorded for the top two indicators in Figure 2 as these PIs (PI-27, PI-28) received D scores (because Parliament did not meet during the period reviewed for the PEFA assessment).

Figure 2: Nepal PI score comparisons

Download a pdf version of Figure 2 here (Nepal PIs) to review individual PI scores in more detail.

All twenty-eight PIs were assessed. Seventeen PIs had scores above the country average whilst eleven PIs had scores below the country average.

Performance across key PFM activities

The graph in Figure 3 below shows the average scores for the six key PFM activities compared with the average score recorded for these activities across the twenty-four country PEFA assessments we have studied.

Figure 3: Nepal key PFM activity comparisons

Five key PFM activities recorded scores above the country average whilst the remaining one key PFM activity recorded a score below the country average.

PEFA ASSESSMENT

You can download the 2015 PEFA assessment for Nepal here.

The Gambia Public Financial Management Profile

Introduction

This note presents a series of charts which provide an overview of the Gambia’s recent public financial management (PFM) performance based on this country’s 2015 Public Expenditure and Financial Accountability (PEFA) assessment. Comparisons are made between Gambia’s performance and the performance of the other twenty-three countries that had PEFA assessments published in 2014-2015. All analyses have been prepared using results reported from using the 2011 PEFA methodology.

Overall PFM performance

Individual country PFM performance has been determined by applying the following points scale to reported individual performance indicator (PI) scores as presented in Table 1. No points were allocated to PIs that were not scored because either data was unavailable, a D score was given or the PI was not applicable.

Table 1: PI scoring methodology

PEFA PI score	Points allocated
A	3
B+	2.5
B	2
C+	1.5
C	1
D+	.5
D	0

The graph in Figure 1 below shows Gambia’s overall score was ranked 17th out of the twenty-four countries.

Figure 1: Aggregate PEFA scores for 24 countries

Details of the distribution of overall country scores across PFM performance categories, as determined by PFMConnect, are presented in Table 2. Gambia’s overall score was 27.5 points.

Table 2: Distribution of country PFM performance levels

PFM performance	Overall Scores	Number of countries
Very strong	66.37-84	0
Strong	49.57-66.36	8
Moderate	32.77-49.56	7
Weak	15.97-32.76	8
Very weak	0-15.96	1
Total		24

Gambia’s overall PFM performance is classified as “weak”.

PI performance

The graph in Figure 2 below shows the scores for Gambia’s individual PIs compared with the average score recorded for each PI across the twenty-four PEFA assessments we have studied. Please note that no scores were recorded for the top three indicators in Figure 2 as it was not possible to score these PIs (PI-4, PI-7, PI-8).

Figure 2: Gambia PI score comparisons

Download a pdf version of Figure 2 here (Gambia PIs) to review individual PI scores in more detail.

Twenty-five of the twenty-eight PIs were assessed. Nine PIs had scores above the country average, one PI had a score equal to the respective PI country average whilst fifteen PIs had scores below the country average.

Performance across key PFM activities

The graph in Figure 3 below shows the average scores for the six key PFM activities compared with the average score recorded for these activities across the twenty-four country PEFA assessments we have studied.

Figure 3: Gambia key PFM activity comparisons

Two key PFM activities recorded scores above the country average whilst the remaining four key PFM activities recorded scores below the country average.

PEFA ASSESSMENT

You can download the 2015 PEFA assessment for Gambia here.

Ghana Public Financial Management Profile

Introduction

This note presents a series of charts which provide an overview of Ghana’s recent public financial management (PFM) performance based on this country’s 2013 Public Expenditure and Financial Accountability (PEFA) assessment. Comparisons are made between Ghana’s performance and the performance of the other twenty-three countries that had PEFA assessments published in 2014-2015. All analyses have been prepared using results reported from using the 2011 PEFA methodology.

Overall PFM performance

Individual country PFM performance has been determined by applying the following points scale to reported individual performance indicator (PI) scores as presented in Table 1. No points were allocated to PIs that were not scored because either data was unavailable, a D score was given or the PI was not applicable.

Table 1: PI scoring methodology

PEFA PI score	Points allocated
A	3
B+	2.5
B	2
C+	1.5
C	1
D+	.5
D	0

The graph in Figure 1 below shows Ghana’s overall score was ranked 18th out of the twenty-four countries.

Figure 1: Aggregate PEFA scores for 24 countries

Details of the distribution of overall country scores across PFM performance categories, as determined by PFMConnect, are presented in Table 2. Ghana’s overall score was 27.5 points.

Table 2: Distribution of country PFM performance levels

PFM performance	Overall Scores	Number of countries
Very strong	66.37-84	0
Strong	49.57-66.36	8
Moderate	32.77-49.56	7
Weak	15.97-32.76	8
Very weak	0-15.96	1
Total		24

Ghana’s overall PFM performance is classified as “weak”.

PI performance

The graph in Figure 2 below shows the scores for Ghana’s individual PIs compared with the average score recorded for each PI across the twenty-four PEFA assessments we have studied. Please note that no scores were recorded for the top three indicators in Figure 2 due to a D score being given for two PIs whilst it was not possible to score another PI (PI-2).

Figure 2: Ghana PI score comparisons

Download a pdf version of Figure 2 here (Ghana PIs) to review individual PI scores in more detail.

Twenty-five of the twenty-eight PIs were assessed. Seven PIs had scores above the country average whilst eighteen PIs had scores below the country average.

Performance across key PFM activities

The graph in Figure 3 below shows the average scores for the six key PFM activities compared with the average score recorded for these activities across the twenty-four country PEFA assessments we have studied.

Figure 3: Ghana key PFM activity comparisons

One key PFM activity recorded a score marginally above the country average whilst the remaining five key PFM activities recorded scores below the country average.

PEFA ASSESSMENT

You can download the 2013 PEFA assessment for Ghana here.

Samoa Public Financial Management Profile

Introduction

This note presents a series of charts which provide an overview of Samoa’s recent public financial management (PFM) performance based on this country’s 2014 Public Expenditure and Financial Accountability (PEFA) assessment. Comparisons are made between Samoa’s performance and the performance of the other twenty-three countries that had PEFA assessments published in 2014-2015. All analyses have been prepared using results reported from using the 2011 PEFA methodology.

Overall PFM performance

Individual country PFM performance has been determined by applying the following points scale to reported individual performance indicator (PI) scores as presented in Table 1. No points were allocated to PIs that were not scored because either data was unavailable, a D score was given or the PI was not applicable.

Table 1: PI scoring methodology

PEFA PI score	Points allocated
A	3
B+	2.5
B	2
C+	1.5
C	1
D+	.5
D	0

The graph in Figure 1 below shows Samoa’s overall score was ranked 11th out of the twenty-four countries.

Figure 1: Aggregate PEFA scores for 24 countries

Details of the distribution of overall country scores across PFM performance categories, as determined by PFMConnect, are presented in Table 2. Samoa’s overall score was 47.5 points.

Table 2: Distribution of country PFM performance levels

PFM performance	Overall Scores	Number of countries
Very strong	66.37-84	0
Strong	49.57-66.36	8
Moderate	32.77-49.56	7
Weak	15.97-32.76	8
Very weak	0-15.96	1
Total		24

Samoa’s overall PFM performance is classified as “moderate”.

PI performance

The graph in Figure 2 below shows the scores for Samoa’s individual PIs compared with the average score recorded for each PI across the twenty-four PEFA assessments we have studied. Please note that no scores were recorded for the top two indicators in Figure 2 due to a D score being given for one PI whilst it was not appropriate to score another PI (PI-8).

Figure 2: Samoa PI score comparisons

Download a pdf version of Figure 2 here (Samoa PIs) to review individual PI scores in more detail.

Twenty-six of the twenty-eight PIs were assessed. Twelve PIs had scores above the country average, one PI was in line with the country PI average whilst thirteen PIs had scores below the country average.

Performance across key PFM activities

The graph in Figure 3 below shows the average scores for the six key PFM activities compared with the average score recorded for these activities across the twenty-four country PEFA assessments we have studied.

Figure 3: Samoa key PFM activity comparisons

Four key PFM activities recorded scores above the country average whilst the remaining two key PFM activities recorded scores below the country average.

PEFA ASSESSMENT

You can download the 2014 PEFA assessment for Samoa here.