[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108566-en":3,"doc-seo-108566-105":31,"detail-sidebar-cat-0-en-105":93},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},108566,8796095461610,"Oliver","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",8,"Research & Report","Guinea Public Expenditure Review - Investing in Human Capital to Protect the Future","Guinea Public Expenditure Review examines how public spending and revenue performance shape human capital outcomes and future resilience. The report links macro-fiscal constraints, domestic revenue mobilization, and public expenditure patterns to gaps in education and health service delivery. It assesses policy options for improving efficiency, budget rigidity, and public financial management across sectors, including performance, equity, and COVID-19-related education impacts, supported by sector benchmarks and recommendations.","Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized  \nGUINEA  \nPublic Expenditure Review  \nInvesting in Human Capital to Protect the Future  \n© 2021 The World Bank  \n1818 H Street NW, Washington DC 20433  \nTelephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)  \nSome rights reserved  \nThis work is a product of the staff of The World Bank. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.  \nRights and Permissions  \nThe material in this work is subject to copyright. Because the World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given.  \nAttribution—Please cite the work as follows: World Bank. 2021. Guinea Public Expenditure Review: Investing in  \nHuman Capital to Protect the Future. Washington, DC: World Bank.  \nAll queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: pubrights@ [worldbank.org](worldbank.org)  \nCover image: © hadynyah (iStock by Getty Images)  \nCover and interior design: Florencia Micheltorena  \nGUINEA  \nPublic Expenditure Review  \nTable of Contents  \nAcronyms and Abbreviations vii  \nAcknowledgments ix  \nEXECUTIVE SUMMARY xi  \nRationale xi  \nMain Strategic Findings xii  \nPolicy Options xviii  \n1. INTRODUCTION: WHY GUINEA NEEDS A PUBLIC EXPENDITURE REVIEW 1  \nGuinea Faces Multiple Development Challenges 1  \nThere Are Large Human Capital Gaps 2  \nMaking Spending More Efficient Can Help Address Guinea’s Human  \nCapital Challenges 3  \nReferences 5  \n2. MACRO-FISCAL CONTEXT AND FISCAL POLICY PERFORMANCE 7  \nRecent Economic Developments 7  \nFiscal Deficit Trends 10  \nDebt Dynamics 13  \nRecent Developments in Debt Management and Policy 13  \nFiscal Sustainability Analysis 15  \nReferences 21  \n3. DOMESTIC REVENUE MOBILIZATION: TRENDSAND KEY DRIVERS 23  \nDomestic Revenue Trends and Benchmarking with Peers 23  \nTax Administration and Tax Policy Reforms 32  \nRecommendations 37  \nReferences 41  \n4. PUBLIC EXPENDITURE 43  \nEconomic Classification 45  \nFunctional Classification 48  \nAdministrative Classification 48  \nBudget Rigidities 54  \nRecommendations 55  \nReferences 57  \n5. EDUCATION: USE OF RESOURCES 59  \nOverview of Guinea’s Education Sector 60  \nPerformance 61  \nEducation Sector Financing 68  \nEfficiency of Public Expenditures 71  \nImpact of the COVID-19 Crisis in the Education Sector and Potentialsand Costs Associated with the Use of Digital Solutions 75  \nEquity of Public Spending 75  \nPublic Financial Management in Education 78  \nRecommendations 82  \nReferences 85  \n6. HEALTH: USE OF RESOURCES 87  \nThe Health System in Guinea 87  \nPerformance 94  \nPublic Health Care Spending and Benchmarking 97  \nTechnical Efficiency of Health Expenditures 100  \nPublic Financial Management in Health 103  \nBudget planning 103  \nRecommendations 104  \nReferences 105  \nAPPENDIXES  \nAppendix A: Definition of Peer Countries 108  \nAppendix B: BOOST Data 109  \nAppendix C: Status of Implementation of Policy Recommendations in the 2015 Education PER 110  \nAppendic D: Status of Implementation of Policy Recommendations in the 2013 Health PER 112  \nLIST OF FIGURES  \nFigure 1: Growth since 2016 has been driven largely by industry,  \nparticularly the mining sector xii  \nFigure 2: Guinea’s recent fiscal and debt performance compa","cbCaidbHyi9tAcfM","https://ap.wps.com/l/cbCaidbHyi9tAcfM","pdf",5203965,5,1,146,"English","en",105,"# Executive Summary\n## Rationale\n## Main Strategic Findings\n## Policy Options\n# Introduction: Why Guinea Needs a Public Expenditure Review\n# Macro-Fiscal Context and Fiscal Policy Performance\n# Domestic Revenue Mobilization: Trends and Key Drivers\n# Public Expenditure\n# Education: Use of Resources\n# Health: Use of Resources\n# Appendixes\n## Definition of Peer Countries\n## BOOST Data\n## Status of Implementation of Policy Recommendations in Prior Education and Health PERs","[{\"question\":\"What is the main focus of the Guinea Public Expenditure Review?\",\"answer\":\"The review focuses on how Guinea’s spending and fiscal performance affect human capital and how investing in people can protect the future.\"},{\"question\":\"Which areas of government finance are analyzed in the report?\",\"answer\":\"It analyzes the macro-fiscal context, domestic revenue mobilization, public expenditure classifications, and budget rigidities.\"},{\"question\":\"How does the report cover education and health?\",\"answer\":\"It evaluates education and health sector resource use, performance, efficiency, equity, and public financial management, including education impacts related to COVID-19 and potential digital solutions.\"}]","Guinea Public Expenditure Review - 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