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PRSPs and BudgetsThis paper synthesizes the findings from
 a series of case studies on the interaction between the PRSP
 process and the budget. The five studies, Bolivia, Burkina
 Faso, Cambodia, Tanzania and Vietnam aim to assess the
 extent to which public finance management and budget
 allocations reflect the principles and content of the
 Poverty Reduction Strategy Paper PRSP, hence providing
 insights into progress in PRS implementation. The cases also
 shed light on whether the PRSP process itself has fostered
 more accountable, efficient and pro-poor budget processes
 and allocations as of 2003.The PRSP process, with its focus
 on data and information for evidence-based policy-making,
 open and participatory policy-making processes, poverty
 results and country-led donor coordination, alignment and
 harmonization has the potential to significantly improve the
 pro-poor focus and general accountability of budgeting
 processes.The cases confront a number of methodological
 challenges. First, in some countries and sectors, lack of
 appropriate data constrained the extent to which the
 research questions could be fully answered. Second, the PRSP
 remains a relatively recent innovation in all the countries
 studied and we recognize that many of our findings are
 preliminary, and require additional confirmation over time.
 Third, any assessment of the value added of the PRSP
 approach needs to be cognizant of the initial conditions in
 country, both to avoid ascribing successes to the PRSP which
 pre-date its existence, and to temper expectations about
 what the approach can deliver in a relatively short space of
 time given the starting point of each country. To address
 this last challenge, the case studies explicitly acknowledge
 the pre-existing situation in-country and try to assess the
 value added of the PRSP process.The four countries studied
 have a number of common features.Finally, and perhaps most
 importantly, all five countries share a high-level political
 commitment to addressing poverty, although the extent to
 which this commitment permeates throughout government
 agencies varies from country to country.The five countries,
 however, also display many distinctive features. Bolivia and
 Cambodia, for example, both suffer from high degrees of
 political fragmentation, which in Bolivia has manifested
 itself as civil unrest on a number of occasions in the last
 two years. Burkina Faso, Tanzania, and Vietnam, on the other
 hand, benefit from more stable political systems and an
 inherited commitment to pro-poor policies from socialist governments.
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Making Education Spending Count for the Children of Autonomous Muslim Region of MindanaoThe project builds on support to DepEd
 ARMM through the Australian Aid Basic Education Assistance
 for Mindanao (BEAM) activity, and further initiatives by the
 World Bank and partners. Chapter two of this report proceeds
 with an introduction to ARMM’s development context,
 including the evolution of regional institutions and the
 basic education system. Chapter three describes the unique
 ARMM Public Expenditure Management ‘syndrome’ that
 contributes to the weaknesses analyzed in this report, and
 in turn informs its policy recommendations. Chapter four
 analyzes pub¬lic expenditures for basic education in terms
 of aggregate spending, expenditure composi¬tion, and
 specific challenges that the ARMM PEM syndrome poses for
 budgeting. Chapter five assesses budget execution and
 frontline delivery aspects of basic education resources,
 incorporating findings from the facilities survey. Chapter
 six summarizes the findings on public expenditure management
 for education in ARMM and derives recommendations both for
 reforms to ARMM institutions and for consideration by the
 transition commission and other stakeholders in the
 preparations for a new Bangsamoro political entity.
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Common Practices in Setting Expenditure Ceilings within National BudgetsDeveloping a national budget has always
 entailed a complex set of negotiations between national
 Government priorities, line ministry priorities, and a
 national funding envelope. This note explains how to
 introduce a medium term horizon into a government’s
 budgeting process, including the key steps involved. It
 provides guidance on setting aggregate and line ministry
 ceilings, reviewing experiences from countries with
 extensive experience of ceilings (for example, Finland, the
 Netherlands, Sweden, South Korea, Indonesia, Brazil,
 Australia, and Canada, among others), as well as those that
 have more recently adopted them. There is no one right way
 to set expenditure ceilings. Countries tailor expenditure
 ceilings to meet their specific needs, budget challenges,
 and capacity constraints. This note presents an iterative
 approach - starting from annual ceilings and gradually
 moving toward a medium-term expenditure framework - allowing
 for procedural, institutional, and organizational learning
 and adaptation along the way.