|These tools for analyzing public expenditures in HD sectors are part of a larger
process to improve the treatment of human development issues in PRSCs, PERs,
development policy lending and other cross-sectoral or macroeonomic analyses.
The specific goal of these interlinked PER guidance notes is to support and spark
the imagination of people tasked with analyzing expenditures in HD sectors—to
help them learn from better than average examples and to make it easier to use
the many resources already available.