The National Development Plan highlights the Bolivian Government's commitment to improving efficiency, transparency, and accountability in the use of public resources. Within that framework, the authorities of the Ministry of Economy and Public Finance (Ministerio de Economia y Finanzas Publicas, or MEFP) expressed their interest in conducting a public finance performance review following the Public Expenditure and Financial Accountability (PEFA) framework. Under this initiative the MEFP conducted a self-assessment, Evaluacion de las Finanzas Publicas (EFIP), at the beginning of 2008, which was then updated in a second phase toward the end of the same year. The purpose of this PEFA review is to provide the Government, international donors, and other stakeholders with an objective diagnosis of the performance of the PFM systems, processes, and institutions, using 31 high-level indicators taken from the PEFA reference framework. In accordance with government requirement, the review focuses on the central government's public expenditure and revenues, which include central administration, decentralized non-business institutions, and social security entities, covering approximately 47 percent of the total public sector expenditure. This scope excludes the sub-national level, prefectures and municipalities, and state-owned companies (financial and non-financial) although the transfers to these institutions by the central government are considered for certain indicators.