Public Expenditure and Financial Accountability (PEFA) study in Ukraine.

This assignment was carried out within the Framework Service Contract ECFIN/012/2011 for Operational and PEFA Assessments. Our experts joined a World Bank PEFA team on behalf of DG Economic and Financial Affairs (ECFIN). The following PEFA indicators were covered by our experts:

Internal audit:

• PI-20 Effectiveness of internal controls for non-salary expenditure
• PI-21 Effectiveness of internal audit

External Scrutiny and Audit:

• PI-26 Scope, nature and follow-up of external audit
• PI-27 Legislative scrutiny of the annual budget law
• PI-28 Legislative scrutiny of external audit repo

Inter Governmental Finance:

• PI-8 Transparency of inter-governmental fiscal relation

Donors practices:

• D-1 Predictability of Direct Budget Support
• D-2 Financial information provided by donors for budgeting and reporting on project and program aid
• D-3 Proportion of aid that is managed by use of national procedures

Customs part of revenue related indicators (excluding the tax administration side):

• PI-13 Transparency of taxpayer obligations and liabilities
• PI-14 Effectiveness of measures for taxpayer registration and tax assessment
• PI-20 Effectiveness