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Botswana Public Expenditure ReviewThe unifying theme of this Public Expenditure Review (PER) is the impending need for Botswana to incorporate into its policy making and planning framework a series of measure to help it transition into an era of diminished diamond revenues. While diamond revenues have enabled rapid development, they have also allowed government to swell, and the public sector is today, with diamonds, a mainstay of the economy. With the decline of diamonds on the horizon, it has become increasingly urgent for Botswana to review and question its management of public finances and the role and objectives of the public sector in the economy, particularly given the large remaining human and social development needs, and the requirements of diversification. While the global economic crisis has helped to bring these issues to the fore, they are long-term challenges that are independent of today's temporary economic difficulties.
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Sudan : Public Expenditure Review, Synthesis ReportThis synthesis provides a baseline assessment of two fundamental dimensions of public finance in post-CPA Sudan-fiscal management and the alignment of resources to broad-based growth and reduced poverty and inequality. This Public Expenditure Review (PER), the first for Sudan, reflects the initial phase of engagement, with the objective of identifying and supporting improvements in budget planning, monitoring and institutional arrangements so as to contribute to improved resource use and outcomes. The emphasis is on establishing a baseline understanding of key fiscal management and policy challenges, highlighting reform measures for policymakers, and setting the agenda for the next phase of work. This report begins with an introduction. The rest of the synthesis report is structured as follows. Sections 2 and 3 cover the Government of National Unity (GNU) revenue and expenditure management, respectively. Section 4 summarizes key aspects of the PER dialogue on identifying and monitoring pro-poor spending in Sudan. Intergovernmental transfers and fiscal decentralization are the focus of Section 5, and section 6 summarizes the main findings from the PER state case studies. Section 7 is dedicated to fiscal issues in the South.
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Lao PDR Public Expenditure ReviewThis Public Expenditure Review starts by
 looking at the country s macro-fiscal performance in chapter
 one, it examines the implementation of the Nam Theun 2 (NT2)
 Revenue Management Arrangements (RMA) by which the
 government committed itself to continued strengthening of
 PFM and the selection of eligible pro-poor and
 environmental conservation projects to be funded from NT2
 revenues in chapter two, and takes stock of issues relating
 to expenditure prioritization and centralization of tax,
 treasury, and customs department in chapter three on Public
 Finance In this way, the PER responds to the commitment made
 to stakeholders in the hydropower dam project that
 implementation of the RMA would be reported on in successive
 Public Expenditure Reviews (PER). The PER then review the
 intergovernmental fiscal arrangements, as they have evolved
 since the new organic Budget Law was promulgated in 2006.
 Currently, central, provincial and district governments are
 considered deconcentrated elements of a single level
 executive. In practice provincial governors enjoy
 considerable autonomy, causing variation in the
 implementation of national policies. The government,
 however, is moving towards a more transparent, rules based
 intergovernmental fiscal system. PER-IFA-2007 provided some
 initial analysis and comments on such a transformation.
 Finally, Chapter four look in greater detail at the current
 system of revenue and expenditure assignments and transfers,
 and how they work in practice. It then discusses the
 challenges in designing a new system of inter-governmental
 relations with reduced vertical and horizontal imbalances.