CBI conducted Subnational PEFA assessments in Khulo, Tsalenjikha, and Vani municipalities, reviewing core PFM systems and identifying weaknesses based on internationally recognized indicators. The team developed three-year recommendations with measurable target indicators to guide municipal PFM improvements and also assessed gender-responsive PFM practices using additional gender indicators. Findings and recommendations were consolidated to support stronger, more efficient, and more inclusive municipal financial management.