This document presents Lesotho's 2024 Public Expenditure and Financial Accountability (PEFA) Self-Assessment Report, a diagnostic tool launched by the Ministry of Finance and Development Planning, Lesotho. It is part of the ongoing collaborative efforts with the European Union to enhance public financial management within the country.

Our partnership focuses on driving tangible progress in public finance, ensuring that government spending is both transparent and efficient. This PEFA assessment, supported by the EU, provides a comprehensive overview of Lesotho's current financial practices, identifying key areas for reform.

By analysing public expenditure and financial accountability, this report lays the groundwork for crucial reforms. These reforms aim to improve the management of public resources, fostering greater transparency and accountability. Ultimately, this initiative seeks to build a stronger, more responsible financial framework that serves the best interests of the people of Lesotho. We invite you to explore the findings of this report and understand the collaborative journey towards improved financial governance.