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This Guidance Note, published by the World Banks' Water Partnership Program in 2012, discusses the challenges that are specific to public expenditure management in water and sanitation and the difficulties often involved in identifying sector expenditures. It is based on the analysis of the existing coverage, quality and results of the 42 Public Expenditure Reviews (PERs) covering water and sanitation undertaken from 2002–2010.
The challenges particular to this sector stem from three factors: