In late 2013, the Ministry of Finance(MoF) of the Federal Government of Somalia (FGS) requestedthat the World Bank and UNSOM jointly conduct a publicexpenditure review of the security and justice sectors(SJPER). An SJPER is a tool to assist policy and operationaldecision-making, analyze tradeoffs, and provide options oncritical financially-related issues in defense, as well ascriminal justice and policing. Three years later, Somalia isundergoing yet another political transition with theelection of a new parliament and ultimately a new president.These steps will augur in a new government in 2017 that willbe charged with finalizing some of the key issues around theconstitution, including the relationship between the federalstate and its federal members, as well as leading thecountry to democratic elections in 2020. Security andjustice issues are hinged to many of these overarchingpolitical questions; these are two fundamental ‘publicgoods’ that are central to the (re)building of the Somalistate and the transition from war to peace. In this context,the SJPER is a technical tool to assist the FGS, the federalmembers, and their international partners in placing thesecritical security and justice policy questions within apublic finance perspective. As a tool, rather than a one-offreport, it should be used by the authorities and partnersgoing forward in terms of testing the critical policyquestions against the key dimensions studied here, includingaffordability, efficiency and effectiveness and accountability.