Global expenditure review : water supply and environmental sanitation

The report summarises the findings of a global review of Plan’s water and environmental sanitation (WES) expenditures during three fiscal years. The global WES expenditure review had three main objectives:
* Assess unit costs, cost-sharing schemes, and expenditure patterns
* Compare programme costs and cost-sharing schemes to those of other agencies
* Provide recommendations for improvements to Plan’s WES programme policies, practices, and expenditure tracking systems
The expenditure review was based largely on financial data from Plan’s information systems. The basic cost-efficiency data in this report will inform and direct Plan's future WES investments. Plan also hopes that the information will be of use to other agencies who are also implementing WES programmes, and to researchers who are studying WES costs.