Summary

Reviews Tonga's Public Financial Management (PFM) system and progress over time. (2010 78pp)

Description

This report aims to provide an objective view of Tonga's Public Financial Management (PFM) system and progress over time. It does not attempt to evaluate and score the performance of different institutions or individuals. Rather, its purpose is to assess the PFM systems against a given international best practice benchmark, so as to provide a common information base for policy dialogue, discussion
and debate.

This Public Expenditure and Financial Accountability (PEFA) assessment was a joint exercise by the Government of Tonga (GoT) and donors.
The legal framework for PFM is underpinned by a set of expenditure control procedures covering wages and salaries, non-salary items and procurement.

Public Financial Management Performance Report 2010 [PDF 550kb]