The objective of this guidance note: public expenditure review from the perspective of the water supply and sanitation sector is to provide The 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. (Link)
Manghee, S.; van den Berg, C. 2012. Water Papers: Public Expenditure Review from the Perspective of the Water and Sanitation Sector – Guidance Note. Water Partnership Program, The World Bank. 96 p.