This report surveys the experience ofMiddle East and North Africa (MENA) countries on the topicof public financial management reform. Drawing upon avariety of sources, including Public Expenditure andFinancial Accountability (PEFA) assessments, countryfinancial accountability assessments, public expenditurereviews, and other documents and reports, and augmented asnecessary by interviews with leading reformers, the reportseeks to address several major questions. How do MENAcountries compare with other comparable countries at similarlevels of development with regard to their Public FinancialManagement (PFM) systems and practices? What has been thesubstantive content and thrust of PFM reforms in MENA overthe last decade? Where have these reforms done well, andwhere have they struggled? What were the key ingredients forsuccess or failure? And are there lessons in how thesereforms were implemented that will be of value to othercountries and the donor community?