The key objective of the Guinea PublicExpenditure Review (PER) was the improvement ofGuinea's public resource management through moreefficient allocations and enhanced budget process.Innovative features of the first Bank-assisted PER reportfor Guinea included costing out of priority sectors'policies against the medium-term macroeconomic framework,computing of investments' recurrent costs and the useof household surveys for assessment of socialexpenditures' efficiency and equity. Based on thereport diagnosis, the government formulated recommendationsfor reforming the budget process and improving allocationsto priority sectors.