The objective of the Public Expenditureand Financial Accountability (PEFA) assessment is to reviewthe current performance of the public financial management(PFM) systems, processes, and institutions of the Tigrayregional government since the last assessment in 2015. Theassessment is aimed at assisting the government inidentifying PFM weaknesses that may inhibit effectivedelivery of services to its citizens and the realization ofits development objectives in general. Furthermore, thefindings of the PEFA assessment will assist the governmentin developing a PFM reform strategy and provide the basisfor a coherent PFM reform program that can be supported bydevelopment partners (DPs), as well as through thegovernment’s own initiatives. The assessment covers theTigray Region, which is separate and independent from thefederal government and qualifies as a subnational governmentin the PEFA methodology context. The Tigray regionalassessment covered regional government budgeted units, extrabudgetary units, the Office of the Regional Auditor General(ORAG), regional council, Tigray Chamber of Commerce, andpublic enterprises. The assessment shows the state of PFMperformance of the region at the time of the fieldwork inNovember 2019.