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Handbooks and Manuals

The documents found here are all in PDF format. For a free copy of Adobe Acrobat Reader, visit the Adobe site to download. All handbooks and manuals in this section are also available at the World Bank Infoshop or the Public Information Center. (; click on Publications/Project Info click on Project Information& InfoShop)

Reforming the Public Expenditure Management System 

Public Expenditure Management Handbook

     English Version
     French Version

A Contemporary Approach to Public Expenditure Management

Managing Public Expenditure: A Reference Book for Transition Countries (171 KB)

Tools for Evaluating Public Expenditures - Benefit Incidence Analysis

HR Line

Public Expenditure Management Handbook toparrow


Chapter 1: Developments in Budget Practice
Chapter 2: Institutional Arrangements for Better Budgetary Outcomes

Part 1 (Ch. 1, 2; [172KB])

Chapter 3: Linking Policy, Planning and Budgeting in a Medium-Term
Chapter 4: Financial Management Information Systems

Part 2 (Ch. 3, 4; [239KB])

Chapter 5: Approaches to Budget Reform

Part 3 (Ch. 5; [165KB])


  • Diagnosing the Weaknesses and Improving Budgetary and Financial Management in the Public Sector
  • Annexes


Part 4 (Annex A to J; [296 KB])

. . . or the entire file

Entire PEM Handbook (848 KB)


Manuel de Gestion des Déspenses Publiques toparrow


A Contemporary Approach to Public Expenditure Management toparrow

Foreword  (94KB)

Chapter 1: An Overview (262KB)

Chapter 2: Managing Public Expenditure in Developing Countries (205KB)

Chapter 3: Aggregate Fiscal Discipline (370KB)

Chapter 4: Allocative Efficiency (180KB)

Chapter 5: Operational Efficiency (280KB)

... or the entire file

Entire Document (978 KB)



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