PUBLIC EXPENDITURE AND FINANCE ACCOUNBILTY (PEFA)

The 2025 Public Expenditure and Financial Accountability (PEFA) Assessments evaluate Zambia’s Public Financial Management (PFM) performance with the years under review being 2021–2023.The Assessments, comprise the Main PEFA, the Climate PEFA, and the Gender-Responsive PEFA. These assessments provide an independent, comprehensive, and internationally recognised evaluation of Zambia’s Public Financial Management (PFM) systems.

Together, the three assessments offer a holistic view of how the country’s public finances are planned, allocated, managed, and reported while also highlighting how well the PFM system integrates climate change considerations and gender-responsive budgeting practices. This combined analysis serves as a critical evidence base for strengthening transparency, accountability, and effective service delivery.

The findings will support Government’s ongoing efforts to enhance fiscal discipline, improve resource allocation, and deepen reforms under the Integrated Public Financial Management Reform Strategy (IPFM-RS 2024–2027).

Public Expenditure and Financial Accountability (PEFA)