Areas relating to public expenditure management and resource allocation in which REPIM has been involved cover the following:

Direct Budget Support by Donors to achieve Poverty Reduction
A great deal of background work is often required to assess the fiduciary risk in providing direct budget support to assist Governments make their budget the prime developmental and poverty reduction tool. In this regard, REPIM has provided a diagnostic analysis of public expenditure management and the budget process in a range of countries and has supported the process of public expenditure management reform associated with this. The objective of this work has invariably been to recommend and assist in the implementation of practical options for reform of the budget process, and thereby to ensure that resources allocated to service delivery in general becomes economic, efficient and pro-poor. Service delivery in particular becomes increasingly prioritised.
REPIM’s public expenditure management and budget diagnostic experience includes work, inter alia, in Albania, Moldova, Kosovo, Serbia, Romania, Kenya, Zambia, Angola, Malawi, Vietnam, Uganda, Zimbabwe, Namibia, The Gambia, Zambia, Afghanistan, Palestine, provincial governments in Pakistan, and state governments in Nigeria, island economies of St Helena, Anguilla, Pitcairn and the Falklands.

Public Expenditure Financial Accountability
REPIM has applied the PEFA methodology as an input to assessing fiduciary risk but mainly to benchmark the status of Public Financial Management.  REPIM has been involved in Central Government PEFAs in Kenya, Moldova (2006 & 2009), Rwanda, Jordan, Kosovo, Serbia, Palestine and Sierra Leone (2007, 2010 and 2014) and SN PEFAs in Serbia, Sierra Leone and Kosovo. REPIM has supplied complete PEFA teams as well as individuals (St. Vincent, Barbados, Antigua, Anguilla and Grenada PEFAs for the IMF). REPIM has also provided PEFA training in the Kyrgyz Republic, Uzbekistan, St. Kitts and Nevis, Barbados for CARTAC members and Jamaica, and as part of the PEFA assessments REPIM has conducted. Five members of the REPIM have participated in the two day training programme provided by the PEFA Secretariat. Fiduciary Risk assessments have been carried out in Moldova, Kosova, Serbia, Pakistan (Federal and Provincial) and Bangladesh (education sector), Palestine, Malawi and Mozambique using the DFID How to Guide.

REPIM has applied the 2015 PEFA methodology and carried out training on the 2015 methodology.

Budget Reform and MTEF Approaches
In the area of public expenditure management, REPIM has designed and implemented frameworks for budget reform, which have lead to a medium term expenditure framework (MTEF) approach to public expenditure management.
Recent examples of REPIM’s work in this area include development of legislation and procedures for the MTBP in Albania and the design of MTEFs for Rwanda, Afghanistan, Pakistan and Sierra Leone. This work has included:
development of legislation;
design of systems, procedures and processes;
practical assistance with regard to prioritisation and costing of programmes and activities in Line Ministries;
estimating resource envelopes and associated revenue assessment and policy;
working with parliamentary oversight committees to develop the scrutiny process; and
workshops, training and other aspects of institutional strengthening.

Since 2011, REPIM has been working with the Palestine Authority Ministry of Finance providing technical assistance to:
build MoF macro-fiscal unit capacity to enable production of a timely, good-quality multi-year macro-fiscal framework;
revise the programme-based budgeting system in which resources are allocated and spent against PA strategic priorities; assist the PA in rolling this out across line ministries;
revise the budget software;
build PA capacity to produce national and sectoral plans in line with international best practice, with particular emphasis on line ministries;
build PA capacity to do monitoring and evaluation which feeds into the policy making and review process, particularly in line ministries and other budget entities;
establish systems and sustainable capacity to ensure that donor aid is aligned with PA priorities;

REPIM has carried out evaluations of PFM reform programmes in Zambia, Georgia and Moldova as well as the design of the PFM Action Plan in Kosovo.  Assessment of PFM in the context of anti-corruption was carried out in Zambia and Nicaragua.

Relating Pro-Poor Interventions to Fiscal Stability
Ensuring an appropriate link between service delivery options and a stable macroeconomic environment is crucial. Our work in a range of countries, for example, has highlighted the importance of prioritising and costing sector-wide interventions. This has been shown to be important to ensure:
an appropriate mix of service delivery activities within and between sectors according to available resources;
sustainability in service delivery over time; and
current and future expenditure commitments are consistent with a stable fiscal framework.
REPIM’s sectoral public expenditure reviews in Bangladesh, China, Rwanda, Uganda, Sierra Leone, Papua New Guinea and Kenya covering health, HIV/AIDS, education, transport, agricultural, water and sanitation are instrumental of the importance of this

Mainstreaming Pro-Poor Interventions
Crucial in our approach to these issues has been REPIM’s understanding of the importance of mainstreaming approaches to poverty reduction and to the mainstreaming of related issues such as gender policies. Poverty ‘projects’, which are not fully grounded within a prioritised and appropriately costed sector approach, are unlikely to be sustainable. This will be the case whether the source of funding for such interventions is a ‘recurrent budget’, a ‘development budget’ or the donor community. A good specific example from REPIM’s recent work, which illustrates the importance of mainstreaming particular pro-poor interventions, concerns the establishment of the National HIV/AIDS Strategy in Kenya and Sierra Leone and the PRSP process in Rwanda.

Donor Co-ordination and the Role of the Donor Community
Ensuring optimal approaches to public expenditure management and supporting these through appropriate design and implementation of budget reform is unlikely to be fully successful without the co-operation of the donor community and an articulation of its role, which is consistent with ongoing budget reforms. This is especially the case in those countries where the donor community contributes substantially to the totality of public resources. In REPIM’s recent experience, this would include, for example, budget reform design and implementation in Rwanda and Sierra Leone. The importance of donor co-ordination has also been highlighted, for example, in REPIM’s recent work in Rwanda, Kenya, India and China, and in the work of a REPIM Principal Consultant in the Marshall Islands.  REPIM has assessed aid effectiveness under the Paris Declaration in Laos, Philippines and Vietnam.
Likewise, a good understanding of, and co-ordination with, the NGO community is important in ensuring that public services are both efficient and optimal and appropriately oriented towards the poor. REPIM’s experience in assisting with the reform of budget systems has been careful to take this issue into account. In particular, REPIM’s experience of assisting various countries in prioritising and costing pro-poor service delivery options has included the activities of the donor community and to highlight the importance of ensuring that these are appropriately integrated with activities carried out by the public sector.

Projects in the field of Public Expenditure Management which have been carried out are:

KOSOVO REPIM assisted both the Central and Municipal Governments’ PEFA assessment team by providing a “help-desk” with respect to assessment methodology and scoring of the 31 PEFA indicators.  This was followed up in assisting the translation of the PEFA into a PFM Reform Action Plan.  As well, REPIM produced a FRA for DFID based on the How to Guidelines.  REPIM assisted the Ministry of Economy of Finance with budget and MTEF reform through facilitating exchanges with the Ministry of Finance Albania in lesson learning from the reform process there supported by presentations.
GEORGIA (1) REPIM designed and implemented six-day training course in PFM for senior civil servants and representatives from NGOs and civil society (2) REPIM provided a member of the team that carried out reviews of the PFM reform programme project.
BANGLADESH On behalf of World Bank, REPIM carried out ‘drill-down’ assessment of PFM system with regard to primary education sector as part of the preparation for a multi-donor support to the sector. Analysis guided by requirements for fourteen relevant PEFA indicators. Included recommendations to mitigate fiduciary risk associated with weak PFM areas.
MOZAMBIQUE (1) REPIM assisted the Ministry of Health in the preparation of MTEF Health Sector submission and assessed the overall planning capacity particularly for carrying out an MTEF. (2) REPIM has carried out PEFA training. (3) REPIM has carried out a FRA relating to DFID’s support to climate change.
LIBERIA As part of the PEMFAR team, REPIM carried out a public expenditure review of health and public works.
LAOS  REPIM carried out an Aid Effectiveness Review in line with the Paris Declaration.
JORDAN  REPIM supplied a member of the PEFA team
MOLDOVA (1) REPIM produced an Annual Statement of Progress relating to Fiduciary Risk (2009) for DFID updating the PEFA analysis and review of corruption material. (2) REPIM provided the Team Leader of the 2006 and 2008 evaluations of the Moldova PFM using PEFA methodology, who drafted the report, discussed it with Donors and Government and presented finding in a workshop as well as carrying out technical assignments into budget preparation, taxation, decentralisation, and donor issues. (3) REPIM carried out a mid-term review assessment for the Ministry of Finance of the PFM project that includes the introduction of an IFMIS, improved budget preparation and execution, introduction of internal audit and the development of related training. (4)REPIM carried out an assessment in 2006 and 2008 of the overall Fiduciary Risk as a balance of the risk from poor systems (as measured by the PEFA indicators) and the risk from inherent corrupt practices and tendencies.
ALBANIA Between October 2009 and September 2010, REPIM provided consultancy services funded under the IPS Trust Fund and delivered the following outputs:
Sub-component 1 TA Support to General Directorate of Budget GDB) in managing the Medium Term Budget Process (MTBP) process:
A full fledged training program for 30 staff members of GBD on issues related to budget planning, analysis, costing, performance measurement and performance monitoring;
A Guide Book concerning all the above items (methodologies and clear examples);
Policy advise and coaching delivered to GBD throughout the MTBP process;
MTBP Document redesigned better reflecting policies and sectorial strategies orientations;
Sub-component 2. TA Support to line ministries to manage the MTBP:
Coaching and hands on support in the MTBP process;
Internal rules and procedures developed for each line ministry in conjunction with the overall MTBP Manual;
A sectoral guide adopted for all sectors, (policy area/programs) that will facilitate the MTBP preparation in each Line Ministry which among others shall include practical explanation with regards to defining policy goals, policy objectives, policy standards, outputs and activities and clear examples of core performance indicators related to the policy area/program;
Training Module for Program Management Teams (PMT) staff on the requirements of each element of  MTBP preparation;
Between 2006 to end 2008, REPIM implemented multi-donor support to strengthen public expenditure management including development of legislation and procedures and associated training to institutionalise and improve the annual budget within the framework of the MTPB in the Ministry of Finance and service delivery ministries. This work was the continuation of earlier work carried out by REPIM over a 3 year period from 2002 to 2005 under a separate contract.

REPIM has also assisted in the development of the National Strategy for Development and Integration (2013-2020) with primary responsibility for macro-economic and revenue issues and strategic resource allocation.
KYRGYZ REPUBLIC REPIM delivered training in PEFA methodology to 30 Senior Civil servants in preparation for a self assessment leading to a full PEFA assessment.
SERBIA (1) REPIM carried out the PEFA assessment in 2010.  (2) REPIM carried out a Fiduciary Risk Assessment of the use of the Deposit Insurance Agency for channelling DFID support to the reform process.  This entailed an examination of DIA’s financial management process and the overall Serbia PFM using the 2007 PEFA indicators as appropriate, and producing an analysis of corruption indicators. (3) REPIM reviewed the pilot stage of the Joint Project "Towards the more effective implementation of reforms with recommendations for 2006 work programme". This involved extensive consultation with participating institutions (both commissioning and recipients) including two workshops to discuss findings and recommendations to plan 2006 programme for Yearly Operational Plan of Action in recipient ministries for all participants. (4) REPIM assisted the Ministry of Finance in establishing a programme classification to its budget structure. (5) REPIM carried out the 2009 Central Government PEFA and (4) 6 subnational PEFAs in 2014.
ROMANIA REPIM is advising the Government of Romania, under a World Bank administered Dutch TA grant, on improvements to the budget process in preparation for Accession to the European Union. This includes preparing recommendations for new budget preparation instructions that improve the ceiling-setting process and that facilitate a clearer link with the policy framework.
ANGOLA REPIM designed a technical assistance programme to improve the quality of service delivery by the public sector through improved planning and management of public finances at national and provincial levels.
PHILIPPINES (1) REPIM provided the Team Leader for a Public Finance Diagnostic consultancy examining Central Government, Department (Ministry) of Health, Government Procurement Service and 8 Provincial governments. The diagnostic was orientated toward targeted budget support to implement a Health Sector Reform Agenda. (2)  REPIM carried out an Aid Effectiveness Review in line with the Paris Declaration.
PALESTINE (1) REPIM carried out an assessment of the Fiduciary Risk relating to the provision of Emergency Budget Support to the Palestine Authority.  (2) REPIM has been working with the Ministry of Finance providing technical assistance on reforming overall budget formulation. (3) REPIM supplied a member of the 2013 PEFA Assessment team..
ANGUILLA, THE FALKLANDS, PITCAIRN AND ST HELENA REPIM carried out a review of macroeconomic performance, public finance and public expenditure management for the EC to assess viability of budget support under the agreement with Overseas Countries Territories.
AFGHANISTAN REPIM reviewed the budget process and assessed the technical assistance that DFID could supply to improve the budget process in the light of existing donor assistance. REPIM designed the subsequent DFID project to support PEM, monitored the implementation of the project and carried out the Output to Purpose Review.
GHANA AND RWANDA As part of a DFID funded ODI cross country review of best practice, REPIM carried out case studies of the implementation of the MTEF in both countries.
GHANA (1) Assessment of the MTEF for the World Bank. (2) Agriculture SWAP mission for DFID and preparation of DFID’s support to the sector. (3) Programme aid design for UK DFID examining budgeting, expenditure and accounting procedures and public expenditure analysis including a detailed analysis of the education sector.
RWANDA (1) A REPIM team carried out an analysis of budgetary systems and designed the framework for the disbursement mechanism for DFID’s annual £10 million budgetary support. Work included assessing public expenditure planning design and control. (2) Assistance to the Government of Rwanda in the preparation of the 1999 and 2000 budget including managing and supervising the Social Sector (Health, Education and Water and Sanitation) expenditure review, producing a revised version of the Justice sector review, macro economic policy issues, tax issues inter alia. (3) Assistance to the Government of Rwanda in the design of a medium term expenditure framework (MTEF) and three-year rolling budget approach to public expenditure planning. (4) Design of methodology for, and working with the Government to cost the PRSP. (5) Assistance to UNDP in formulating a Poverty Action Plan. This work was extended to incorporate the poverty action plan into the MTEF process. Further work was carried out as inputs into the Poverty Reduction Strategy Paper and the writing of the PRSP. (6) Preparation of guidelines for donor co-ordination under the MTEF and PRSP. (7) REPIM assisted the Government of Rwanda’s (GoR) Ministry of Agriculture and Animal Resources (MINAGRI) to estimate the cost of its Strategic Plan for Agricultural Transformation in Rwanda (PSTA), for compilation within its Medium Term Expenditure Framework for the period 2006 to 2008. (8) REPIM carried out the 2007 Public Expenditure Review in Education and the 2009 PER for Agriculture.  (9) REPIM supplied the Team Leader for the PEFA. 
INDIA REPIM produced the documentation for a Donor’s Forum for the State of Madhya Pradesh.  This involved examination of all aspects of economic and social policy as well as budgeting.  This included a review of public finance systems in the state and the preparation of potential reform options in this regard.
PAKISTAN (1) Two of REPIM’s consultants were part of the Team that carried out the Provincial Public Expenditure Review. (2) A REPIM consultant assessed the progress of the SAP expenditure programme for DFID. (3) A REPIM consultant designed the MTBF and subsequently assisted with the monitoring and evaluation of its implementation for DFID from 2003 to present. (4) REPIM developed a costing model of education sector for the PRSP and produced a subsequent issues paper. (5) REPIM assisted Donors in addressing the modality of budget support to the education sector and assessed the associated fiduciary risk. (6) REPIM has carried out a series of Provincial and Sectoral Fiduciary Risk Assessment for DFID in the period from 2004 to present.
ZAMBIA (1) Evaluation of a multi-donor funded $70 million five-year Public Expenditure Management and Financial Accountability (PEMFA) Programme. The PEMFA provides support for reform activities across the PFM spectrum within the Government, including (among others) cash and commitment control, integrated financial management information system (IFMIS), MTEF, and budget preparation and execution, internal audit, external audit and procurement. (2)As part of a NORAD Joint External Anti-Corruption Evaluation, REPIM supplied an economist for reviewing Public Finance Systems as well as an in depth study of Zambia’s Health sector, particularly the SWAp.  The focus was on the donors’ initiatives on and responses to corruption (3) A review of public expenditure trends and budgetary procedures was produced for DFID’s as background to its 1998 budget support to Zambia.
SIERRA LEONE (1) Assessment of DFID’s proposed emergency budget support to the restored democratic Government of Sierra Leone. This assignment included participation in a pre-ESAF evaluation mission undertaken jointly by IMF/WB and preparing material for the PEC. (2) REPIM carried out the preparation of DFID’s 1999 and 2000 Programme Aid support to the Government. (3) REPIM was retained by DFID to assist the Ministry of Finance to prepare the 2000 budget. This involved a resident consultant with additional short-term visits from other REPIM economists. Work included assessment of tax policy and budget preparation leading to the formulation of an MTEF. Subsequent work included assistance with the 2001 budget and the facilitation of MTEF workshops. (4) REPIM worked with the Ministry of Trade and Industry and State Enterprises on a restructuring plan. (5) A REPIM team carried out the PEFA in 2007, 2010 (including SN and CG) and 2014.  (8) A REPIM member was part of the multi donor budget support team assessing progress in meeting conditionality relating to tranche release.
MALAWI (1) REPIM carried out an evaluation for ODA on the budget and expenditure process. This included the design of verification procedures for ODA’s support to the Malawi budget using primary education expenditures. (2) REPIM has been involved in designing and implementing a cash transfer scheme as part of the Safety Net and Poverty Alleviation programme supported by DFID (3) REPIM carried out an evaluation of the EC’s Structural Adjustment Programme with its emphasis on social sectors and private sector development. (4) REPIm carried out FRAs for DFID.
KENYA (1) Public expenditure reviews of Health, Education, Agriculture, Roads and Transport and Office of President as well as assisting the MoF in producing the overall 2003 PER report. (2) Review of public expenditure management and the implementation of the MTEF. (3) Programme aid design for DFID examining budgeting, expenditure and accounting procedures and public expenditure analysis. This work also reviewed the interaction between central and local government finance, and the local government reform programme. (4) Developing an approach to AIDS prevention and care through the allocation of resources in the Government’s budget. (5) Support to the Ministry of Health in preparing the 2005 HIV/AIDs PER Team leader of team comprising officials and local consultant responsible for project direction and report production. Work included estimating past spending and relating it to policy and projecting spending based on policy shifts and benefit incidence analysis using household survey data. (6) Support to the Ministries dealing with Natural Resources (Agriculture, Livestock, Environment etc.) in preparing the 2004 and 2005 PERs. Leader of team comprising officials and local consultant and responsible for project direction and report production. Work included estimating past spending and relating it to policy and projecting spending based on policy shifts. (7) Support to the Ministry of Health in preparing the 2004, 2005 and 2006 PERs in Health. REPIM provided the leader of team comprising officials and local consultants and responsible for project direction and report production. Work included estimating past spending and relating it to policy and projecting spending based on policy shifts and benefit incidence analysis using household survey data as well as reviewing what constituted "poverty-reducing" expenditures in determining prioristisation. (8) Further support was supplied to the Ministry of Health in 2014 in development of the MTEF and also to Homa District.
THE GAMBIA (1) Analysis of PRSP support requirements and preparation of recommendations for potential DFID assistance, particularly with regard to the budget process and related issues. (2) Diagnostic study of the budget process under a World Bank assignment, with recommendations for the design and phasing of budget reform and the introduction of a Medium Term Expenditure Framework process.
ETHIOPIA (1) REPIM supplied a consultant to design the budget process for the Police Department, with an increased share of public expenditure to the Department partly as a result. (2) Public expenditure review – including responsibility for the capital budget, development of a 3 Year Rolling Plan and the role of Government in investment policy.
VIETNAM (1) One of REPIM’s economists was a member of a DFID mission to Hanoi that evaluated whether DFID should participate in financing the SAC covering budgeting and programme aid issues. (2) REPIM carried out an Aid Effectiveness Review in line with the Paris Declaration.
CHINA Evaluation of budget procedures, and revenue and expenditure aspects of proposed DFID support to education in the Province of Gansu. Development of management structure for the project.
NIGERIA (1) Fiscal Federalism. DFID-funded assignment examining the respective roles of the three tiers of government administration, the fiscal and procedural inter-relationships between each and the associated resource allocation mechanisms. On a second visit, this work was expanded to produce a project document for DFID for implementation as a project. (2) REPIM also worked with DFID on the preparation of the Safety, Security and Accessible Justice Project.
IRELAND AID REPIM prepared a paper for the Aid Section of the Department of Foreign Affairs on how the expansion of Ireland’s aid could be diversified, particularly through SWAPs and Budget Support. This was followed up by participating in programming visits to Tanzania, Ethiopia and Uganda. REPIM also assisted Ireland Aid in developing a means by which debt repayment could be used to assist Mozambique and Tanzania.
ZIMBABWE REPIM supplied two members of the team that carried out a public expenditure review for the Ministry of Finance in conjunction with the World Bank. The areas covered included the role of the public sector and the macro aspects of public expenditure and taxation.
NAMIBIA REPIM supplied the team leader for the government’s public expenditure and revenue review carried out in summer 1994.
PAPUA NEW GUINEA REPIM supplied two consultants under World Bank funding on the public expenditure review covering the education and agriculture budgets.
UGANDA (1) A REPIM consultant carried out the verification of the agreed public expenditure management and other performance criteria relating to DFID’s 1999-2000 Programme Budget Support. Also responsible for verifying Government of Uganda expenditures against direct budget support provided by DFID under the Budget Support Grant 2000-2003 (2) A REPIM consultant provided support to the education reform programme.