Manghee, Seemavan den Berg, Caroline2014-03-112014-03-112012-06https://hdl.handle.net/10986/17254The objective of this guidance note: public expenditure review from the perspective of the water supply and sanitation sector 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. This guidance note discusses the challenges that are specific to public expenditure management in water and sanitation and the difficulties often involved in identifying sector expenditures. 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.en-USCC BY 3.0 IGOABSORPTIVE CAPACITYACCESS TO SAFE WATERBASIC SANITATIONBENEFIT INCIDENCE ANALYSISBLOCK GRANTSBOND ISSUESBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET CONSTRAINTSBUDGET CONTROLBUDGET CYCLEBUDGET EXECUTIONBUDGET PREPARATIONBUDGETARY ALLOCATIONBUDGETARY OUTCOMESBUSINESS PLANSCAPACITY BUILDINGCAPACITY CONSTRAINTSCAPITAL EXPENDITURECAPITAL EXPENDITURESCAPITAL SPENDINGCASH BUDGETCASH BUDGETINGCENTRAL GOVERNMENTCENTRAL GOVERNMENTSCHILD HEALTHCOST RECOVERYCOST-RECOVERYDATA ANALYSISDATA COLLECTIONDATA RELIABILITYDECENTRALIZATIONDECISION-MAKINGDEVELOPMENT OF WATER SUPPLYDONOR ASSISTANCEDRINKING WATERECONOMIC GROWTHECONOMIES OF SCALEEFFECTIVENESS OF PUBLIC SPENDINGEFFECTIVENESS OF SERVICE DELIVERYEFFICIENCY OF EXPENDITUREEFFICIENCY OF PUBLIC SPENDINGEXPENDITURE ALLOCATIONSEXPENDITURE ISSUESEXPENDITURE MANAGEMENT SYSTEMEXPENDITURE OUTCOMESEXPENDITURE REQUIREMENTSEXTERNAL ASSISTANCEFINANCIAL ACCOUNTABILITYFINANCIAL PERFORMANCEFINANCING ARRANGEMENTSFISCAL DISCIPLINEFISCAL MANAGEMENTFISCAL OUTCOMESGOVERNMENT BUDGETGOVERNMENT GRANT FUNDINGGOVERNMENT POLICYGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTHAND PUMPHEALTH EXPENDITUREHEALTH SECTORHEALTH SERVICESHOURS OF SERVICEHOUSEHOLDSHYGIENE EDUCATIONINDEPENDENT ASSESSMENTINVESTMENT COSTINVESTMENT EXPENDITUREINVESTMENT PLANNINGLOCAL AUTHORITIESLOCAL ENGINEERINGLOCAL WATERMAINTENANCE COSTSMARKET FAILUREMARKET FAILURESMASTER PLANMINISTRY OF ECONOMYMINISTRY OF FINANCEMUNICIPALITIESNATIONAL AGENCIESNATIONAL DEVELOPMENTNATIONAL INCOMENATIONAL POLICYNATIONAL POLICY AGENDANATURAL RESOURCESOUTCOME INDICATORPERFORMANCE DATAPERFORMANCE INDICATORSPERFORMANCE INFORMATIONPERFORMANCE ISSUESPERFORMANCE MEASUREMENTPERFORMANCE MONITORINGPIPELINEPOPULATION GROWTHPOSITIVE IMPACTSPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRIVATE FINANCEPRIVATE SECTORPROCUREMENT PROCESSPROGRAMSPUBLIC AGENCIESPUBLIC COMPANIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT SYSTEMSPUBLIC FUNDSPUBLIC HEALTHPUBLIC INSTITUTIONSPUBLIC INTERVENTIONPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR INVOLVEMENTPUBLIC SERVICESPUBLIC SPENDINGPUBLIC UTILITIESPUBLIC UTILITYPUBLIC WATERPUBLIC WORKSQUALITY OF LIFEQUALITY OF SERVICEQUALITY OF WATERQUANTITATIVE SERVICE DELIVERYRECURRENT EXPENDITUREREGIONAL GOVERNMENTREGIONAL GOVERNMENTSRESOURCE ALLOCATIONRUNNING COSTSRURAL COMMUNITIESRURAL SANITATIONRURAL WATERRURAL WATER SUPPLYSANITATION COVERAGESANITATION FACILITYSANITATION SECTORSANITATION SERVICESANITATION SERVICESSANITATION UTILITIESSECTOR BUDGETSECTOR POLICIESSECTOR POLICYSECTOR PROGRAMSSECTORAL BUDGETSERVICE DELIVERYSERVICE LEVELSSERVICE PROVIDERSSEWERAGE SERVICESSUB-NATIONAL GOVERNMENTSSUSTAINABLE SERVICESTAXPAYERSTOWNSTRANSPARENCYUNCERTAINTYURBAN AREASURBAN SANITATIONURBAN WATERURBAN WATER SUPPLYURBAN WATER SUPPLY SYSTEMSURBAN WATER UTILITIESWASTEWATER SECTORWASTEWATER TREATMENTWATER ASSOCIATIONWATER AUTHORITYWATER BOARDSWATER BODIESWATER COLLECTIONWATER CONSERVATIONWATER COVERAGEWATER POLICYWATER QUALITYWATER RESOURCEWATER RESOURCE MANAGEMENTWATER RESOURCESWATER SECTORWATER SECTOR DEVELOPMENTWATER SERVICEWATER SERVICE PROVISIONWATER SERVICESWATER SOURCEWATER SOURCESWATER SUPPLIESWATER SUPPLYWATER SUPPLY SERVICESWATER SYSTEMSWATER TARIFFSWATER USERWATER USERSWATER UTILITIESWELLS10.1596/17254