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Sector Financing
Covershot of World Bank PER Guidance Note PDF

GUIDANCE NOTE Public Expenditure Review from the Perspective of the Water and Sanitation Sector

Year of publication:
The objective of this Guidance Note is to provide World Bank staff with a body of knowledge and good practice guidelines to help them evaluate the allocation of public resources to water and sanitation services in a consistent manner and to increase their knowledge of public expenditure issues in the sector.
Building block(s)
Sector Financing
Both urban and rural
Organization responsible for the tool
World Bank
Detailed description of Tool

This Guidance Note, published by the World Banks' Water Partnership Program in 2012, discusses the challenges that are specific to public expenditure management in water and sanitation and the difficulties often involved in identifying sector expenditures. It is based on the analysis of the existing coverage, quality and results of the 42 Public Expenditure Reviews (PERs) covering water and sanitation undertaken from 2002–2010.

The challenges particular to this sector stem from three factors:

  • First, countries define water and sanitation differently (e.g., drainage may or may not be included, rural services may be considered separately).
  • Second, responsibilities for water and sanitation policy are often divided horizontally across government ministries and agencies, vertically between national and local governments and functionally among the public, private, and non-governmental sectors.
  • Third, the roles of these multiple actors may be unclear or overlapping.

The Guidance for Conducting PERs includes: identification and preparation; contents and minimum coverage of a PER; guidance on how a PER analysis can focus on results and measurement; dissemination; follow up and monitoring.

The publication includes interesting Annexes, such as:

  • ANNEX 1: List of Public Expenditure Reviews from 2003–2010
  • ANNEX 2: Data and Methodological Factors in Water Public Expenditure Reviews
  • ANNEX 5: Water and Sanitation Sector Public Expenditure Reviews—Selected Case Studies
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Sector Financing
TrackFin: Tracking financing to sanitation, hygiene and drinking-water

TrackFin: Tracking financing to sanitation, hygiene and drinking-water

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TrackFin (Tracking Financing to WASH) is a methodology to identify and track financing to the WASH sector at the national or sub-national level in a consistent and comparable manner. The tool produces WASH accounts which can be used by governments for national benchmarking, cross-country comparisons and to provide an evidence base to better plan, finance, manage and monitor WASH services and systems.

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Covershot of the UNICEF Public Expenditures Tools Guidance PDF

Choosing Public Expenditure Analytical Tools for Use in the WASH Sector

Year of publication:
This Guideline provides an introduction to the most relevant expenditure analysis tools for the WASH sector – Public Expenditure Reviews, Public Expenditure Tracking Surveys, TrackFin WASH Accounts and Budget briefs.
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