This Education Public Expenditure Review(PER) analyzes public expenditures and outcomes since 2004.Its purpose is to help the Ministry of Education and HigherEducation (MEHE) set priorities; and make decisions onresource allocation, utilization, efficiencies, andmanagement, and in achieving learning goals against abackdrop of serious economic and political challenges. Theinflux of refugees since 2011 from the Syria Crisis hascreated new issues for MEHE, which compound pre-conflictchallenges in the education sector. The PER uses multiplesources including administrative and household-levelmicro-survey data, as well as results of national andinternational assessments among others (see annex 1 for fullsources and description). It tackles the composition of andtrends in government spending and resulting impact oneducation inputs and outcomes, as well as internal andexternal efficiencies. The equity dimension—in terms ofgeographic location, household socioeconomic status, andgender—is also explored in detail. It evaluates currentprocesses in budget planning and execution. Finally, the PERmakes a series of policy recommendations for thegovernment's consideration.