The key objective of the Guinea Public Expenditure Review (PER) was the improvement of Guinea's public resource management through more efficient allocations and enhanced budget process. Innovative features of the first Bank-assisted PER report for Guinea included costing out of priority sectors' policies against the medium-term macroeconomic framework, computing of investments' recurrent costs and the use of household surveys for assessment of social expenditures' efficiency and equity. Based on the report diagnosis, the government formulated recommendations for reforming the budget process and improving allocations to priority sectors.