World Bank2024-04-182024-04-182024-04-18https://hdl.handle.net/10986/41444This report presents a review of the intergovernmental fiscal transfer reforms program (IGFTRP) and its performance since 2015, as part of a broader Public Expenditure Review (PER) that aimed to explore avenues for improving efficiency effectiveness in cross cutting areas of service delivery. The report is based on extensive documentary review, analysis of available data on local government (LG) finances, fieldwork in selected LGs and consultations with national ministries, departments, and agencies (MDAs) involved in the management of the IGFTRP. Ministry of Finance, Planning, and Economic Development (MoFPED) provided data in various forms, and some data was publicly available at its website. It also includes data analysis on aspects of LG financing outside the IGFTRP system, but with implications to its delivery. These aspects include LG Own Source Revenues (OSR), Other Government Transfers (OGT) and External Finance that are captured by LG budgets and reports (available on the MoFPED website).en-USCC BY-NC 3.0 IGOFISCAL POLICIESPUBLIC FINANCE MANAGEMENTEDUCATION EQUITYPRIVATE SECTOR MANAGEMENTPublic Expenditure ReviewWorld Bank10.1596/41444