This synthesis provides a baselineassessment of two fundamental dimensions of public financein post-CPA Sudan-fiscal management and the alignment ofresources to broad-based growth and reduced poverty andinequality. This Public Expenditure Review (PER), the firstfor Sudan, reflects the initial phase of engagement, withthe objective of identifying and supporting improvements inbudget planning, monitoring and institutional arrangementsso as to contribute to improved resource use and outcomes.The emphasis is on establishing a baseline understanding ofkey fiscal management and policy challenges, highlightingreform measures for policymakers, and setting the agenda forthe next phase of work. This report begins with anintroduction. The rest of the synthesis report is structuredas follows. Sections 2 and 3 cover the Government ofNational Unity (GNU) revenue and expenditure management,respectively. Section 4 summarizes key aspects of the PERdialogue on identifying and monitoring pro-poor spending inSudan. Intergovernmental transfers and fiscaldecentralization are the focus of Section 5, and section 6summarizes the main findings from the PER state casestudies. Section 7 is dedicated to fiscal issues in the South.