Government of Nepal
Ministry of Finance
Ministry of Finance
The Public Expenditure & Financial Accountability (PEFA) Secretariat has been established in 2008 to facilitate Public Financial Management (PFM) activities of the Government of Nepal. The Secretariat operates under the Ministry of Finance and is guided by the PFM Reform Steering Committee, chaired by the Secretary of Finance. It conducts periodic PEFA Assessments and initiates efforts to reform PFM policies, plans, and programs. Additionally, the Secretariat organizes seminars and workshops on various themes related to PFM reform, coordinating review meetings. It serves as a liaison with development partners, acting as a focal point for PFM-related activities in Nepal.
The PEFA Secretariat provides Technical Assistance and support to line ministries and departments for the implementation of PFM activities. It collects information on progress from federal governments agencies and subnational governments regarding program outcomes. The Secretariat produces both periodic and annual progress reports.
The PEFA Secretariat is headed by a Coordinator, with the Me
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1 Aggregate expenditure outturn
2 Expenditure composition outturn
3 Revenue outturn
4 Budget classification
5 Budget documentation
6 Central government operations outside financial reports
7 Transfer to subnational governments
8 Performance information for service delivery
9 Public access to fiscal information
10 Fiscal risk reporting
11 Public investment management
12 Public assets management
13 Debt management
14 Macroeconomic and fiscal forecasting
15 Fiscal strategy
16 Medium-term perspective in expenditure budgeting
17 Budget preparation process
18 Legislative scrutiny of budget
19 Revenue administration
20 Accounting for revenue
21 Predictability of in-year resource allocation
22 Expenditure arrears
23 Payroll controls
24 Procurement
25 Internal controls on non-salary expenditure
26 Internal audit
27 Financial data integrity
28 In-year budget reports
29 Annual financial reports
