| Summary: | The Public Expenditure and Financial Accountability (PEFA) 2019 is an assessment of the quality of the Ukrainian PFM system at the subnational level of and monitors the results achieved through PFM reforms undertaken since the 2015 central government PEFA assessment. More specifically, the PEFA assessment measures which processes and institutions contribute to the achievement of desirable budget outcomes, aggregate fiscal discipline, strategic allocation of resources, and efficient service delivery. The main purpose of the 2019 PEFA assessment is to provide the government of Ukraine with an objective and up-to-date diagnostic of the public financial management performance at the oblast level of subnational government based on the latest internationally recognized PEFA methodology. This assessment covers the Khmelnytskyi oblast administration which consists of seventeen budgetary institution
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