This report presents the public financial management and accountability assessment
(PFMAA) for Pakistan’s Sindh province. The assessment uses the public expenditure and
financial accountability (PEFA) 20051 framework, which comprises 31 performance
indicators to evaluate (i) the six core public financial management (PFM) dimensions
(credibility of the budget; transparency and comprehensiveness; policy-based
budgeting; predictability and control in budget execution; accounting, recording, and
reporting; and external scrutiny), and (ii) the extent to which donor practices and the
management of donor funds affect the PFM systems in the country. This assessment
report highlights the likely impact of PFM weaknesses on budgetary outcomes,
aggregate fiscal discipline, the strategic allocation of resources, and efficient service
delivery.