The Public Expenditure Review (PER) inBenin is considered an integral component of the structuraladjustment program. The process is multi-year andmulti-sectoral, in order to allow the government tothoroughly analyze every sector's expenditures forconsistency with its corresponding sector strategy and thegeneral macroeconomic framework. Four main issues wereaddressed: a) the role of the state vis-a-vis the privatesector; b) the efficiency of expenditures as measured byresults achieved and their coherence with the sectorstrategy targets; c) the equity of expenditures measured bytheir contribution to promote more equal distribution ofrevenues and welfare; and d) budgetary procedures andinstitutional arrangements.