This report represents the largest assessment of village spending since the enactment of the Village Law. The findings presented here are based on a public expenditure analysis of financial data from 45,625 rural villages across 248 districts and 33 provinces. This represents over 58 percent of...

Efficient utilization of overall resources through sound public financial management (PFM), good governance and oversight are priorities in the Lao PDR government's reform agenda. The strengthening of PFM systems is fundamental to the successful development of Lao PDR and has been center stage...

This Public Expenditure and Financial Accountability (PEFA) performance assessment report evaluates the seven core pillars of the public financial management (PFM) system of the Government of the Philippines (Government) as set out in the summary assessment below. It evaluates how effectively...

The Pacific Financial Technical Assistance Center (PFTAC) produced 'A Public Financial Management Roadmap for Forum Island Countries' ("The Roadmap") in 2009 (PFTAC 2010). This document was adopted at the Forum Economic Ministers' Meeting (FEMM) of the Pacific Island Forum as an agreed approach...

The role of public financial management (PFM) as a contributory factor in improving service delivery and stimulating economic progress is getting greater attention in the sector-related literature. A robust PFM can provide an enabling environment for improving service delivery and promoting...

This Public Expenditure Review is focused on the quality and sustainability of public spending. The key objective of this Public Expenditure Review (PER) is to assess the quality of public spending, by evaluating its efficiency and effectiveness, while also delving into sustainability...

The objective of this PEFA assessment is to provide the Government of Mongolia (GoM) and its development partners with an objective, up-to-date diagnostic of the national-level public financial management (PFM) performance based on the latest PEFA methodology. The 2021 PEFA assessment is...

Sierra Leone is a low-income, small West African country of approximately 7.65 million population. Over the past decade, the country has made gains on several health indicators, but it faces huge challenges. Infectious diseases remain the leading causes of morbidity and mortality, but...

At the request of the Government of Sierra Leone (GoSL), the World Bank is undertaking a programmatic Public Expenditure Review (PER) to analyze fiscal policy quality and provide policy advice to the GoSL with a focus on fiscal policy and public financial management. The analysis is also meant...

The overall objective of the Public Expenditure Review (PER) for primary and secondary education is to assess the quality and efficiency of public spending on education in order to recommend measures to help heighten the quality and efficiency of public spending in primary and secondary...