for primarily, public sector auditors (all audit types), and secondary users, PFM sector practitioners from oversight bodies, ministries, government agencies, regulators, CSOs, and academia
How?
PFM-RF is an excel-based diagnostic assessment tool that allows auditors to assess the performance of PFM processes along the whole budget cycle – essentially reflecting a government’s ability to turn policies from paper into a reality
Why?
to ensure value-adding audit reports focused on a holistic assessment of the entire PFM system annually
Link to ICBF
Assists a SAI to improve the levels in all the areas within Domain 4: Audit methodology and standards.
