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 Somaliregional 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 Somali assessment coveredregional government budgeted units, extra-budgetary units(EBUs), Office of the Regional Auditor General (ORAG), theregional council, public enterprises, and the chamber ofcommerce assessment shows the state of PFM performance ofthe region at the time of the fieldwork as of November 2019.The assessment management framework, oversight, and qualityassurance are summarized in this report.