Contents -- Acknowledgments -- Abbreviations and Acronyms -- Executive Summary -- PART I Economic and Financial Management Context -- CHAPTER 1 Macroeconomic and Fiscal Context -- Structure of Haiti's Economy and of Public Finance -- Fiscal Policy and Economic Outcomes, 2004-06 -- Policy Recommendations -- CHAPTER 2 Public Expenditure Review: Broad Trends and Patterns -- Analysis of Public Expenditure by Functional Classification -- Analysis of Actual Expenditures -- Factors Determining the Structure of Public Expenditure -- Analysis of the Public Investment Program -- Budget Execution -- Policy Recommendations -- CHAPTER 3 Country Financial Accountability Assessment -- Background -- Legal and Institutional framework -- Budget Preparation -- Budget Execution -- Accounting and Financial Reporting -- Debt and Cash Flow Management -- Information Systems -- Internal Controls -- External Controls and Legislative Scrutiny -- Procurement Operations and Market Practices -- Integrity of the Public Procurement System -- Policy Recommendations -- PART II Public Expenditure Reviewin Priority Sectors -- CHAPTER 4 Economic Sector Expenditure Review -- Agricultural Sector -- Infrastructure Sector -- CHAPTER 5 Social Sector Expenditure Review -- Education Sector -- Health Sector -- CHAPTER 6 Justice and Security Expenditure Review -- Background and Sector Strategy and Objectives -- Trends and Structure of Justice and Security Sector Expenditures -- Public Investment Programs in the Justice and Security Sector -- Weaknesses, Challenges and Recommendations -- PART III Addressing Growth and Poverty Challenges: A Macro-Modeling Approach -- CHAPTER 7 Assessing the Impact of Fiscal Policy on Growth and Poverty: A Macroeconomic Framework -- Description of the Key Features of the Haiti Macro-Model -- Calibration.

CHAPTER 8 Addressing Growth and Poverty Challenges: Fiscal Reforms and Aid Requirements -- Baseline Scenario, 2007-15 -- Policy Experiments -- Appendixes -- APPENDIX A Macroeconomic and Fiscal Context -- APPENDIX B Public Expenditure Trends -- APPENDIX C PEFA Indicators -- APPENDIX D Economic Sector Expenditures -- APPENDIX E Social Sector Expenditures -- APPENDIX F Justice and Security Expenditures -- APPENDIX G Summary List of Equations -- APPENDIX H Scenarios -- References -- LIST OF TABLES -- Table 1. Composition of GDP at Factor Cost, 2000-06 (in percent) -- Table 2. Income Per Capita, Nominal GDP, and Growth Rates, 2000-06 -- Table 3. Composition of Government Revenue, FY2000-06 (in percent of GDP) -- Table 5. Composition of Government Expenditure, FY 2000-06 (in percent of GDP) -- Table 6. Overall Fiscal Balance FY2000-06 (millions of gourdes) -- Table 7. Structure of Pledges and Main Donors Areas of Intervention, 2004-07 (US millions) -- Table 8. Donor Development Financing: Commitments 2004-07 versus Disbursements as of September 2007 (in US millions) -- Table 9. Government Revenue (excluding Grants): Haiti and Selected Comparable Sub-Saharan Africa Countries, 2002-06 (in percent of GDP) -- Table 10. External Debt Service, 2006/06-2014/15 (In US millions, unless otherwise indicated) -- Table 11. Debt Service Before and After HIPC and MDRI Relief, 2007-15 (in million of US) -- Table 12. General Trends in Budget Allocations, FY2002-07 (in millions of real gourdes) -- Table 13. Broad Trends in Budget Allocationsto Priority Sectors, FY2002-07 (in millions of real gourdes) -- Table 14. Broad Trends in Budget Allocations to Priority Subsectors, FY2002-07 (in millions of real gourdes) -- Table 15. Geographical Distribution of Government Budget by Department, FY2006/07 (in nominal millions of gourdes).

Table 16. Total Spending by Broad Categories, FY2002-06 (in millionsof real gourdes) -- Table 17. Functional Distribution of Actual Total Expenditures, Payment Basis (in millions of real gourdes) -- Table 18. Functional Distribution of Actual Public Recurrent Expenditures, Payment Basis (in millions of real gourdes) -- Table 19. Shares of Comptes Courants in Total Spending for Selected Priority Sectors, FY2002-05 (in percent) -- Table 20. Comparison of Spending on Priority Sectors (In percent of total budget allocations, excluding debt service) -- Table 21. Public Investment Program, FY2004-05, FY2005-06, and FY2006-07 (in million of real gourdes, unless otherwise indicated) -- Table 21. Public Investment Program, FY2004-05, FY2005-06, and FY2006-07 (in million of real gourdes, unless otherwise indicated) (Continued) -- Table 22. Execution Rates in Percent, FY2002-06 -- Table 23. Budgetary Allocations (in millions of real gourdes) -- Table 24. Budgetary Allocations Structure,FY2001-06 (in millions of realgourdes) -- Table 25. Structure of MARNDR's Operating Budget Allocations, FY2005-07 (in millions of real gourdes) -- Table 26. Trends in MARNDR's Expenditures,FY2001-06 (in millions of real gourdes) -- Table 27. Detailed Expenses by Budget Line, FY 2005-06 (in thousandsof real gourdes) -- Table 28. Detailed Expenses by Budget Line, FY 2002-03 (in thousandsof nominal gourdes) -- Table 29. Shares in Budget Execution (in millions of real gourdes) -- Table 30. Investment Budget (PIP), Yearly Allocations (in millions of real gourdes,unless otherwise indicated) -- Table 31. Comparison of Budgets Requested and Allocated (in millions of nominal gourdes) -- Table 32. Generated Funds in Ministry of Agriculture (in thousands of real gourdes) -- Table 33. Main Current Account in Ministry of Agriculture -- Table 34. Network Infrastructure in Haiti 1990-2004.

Table 35. Allocations to the Ministry of Public Works, Transports and Communication (MTPTC), FY2001-07 (in millions of real gourdes) -- Table 36. Infrastructure Sector: Share of Selected Items in Recurrent Budget and Their Execution Rate, FY2002/06 (in percent) -- Table 37. Infrastructure Sector: Budget Execution, FY2001-06 (in millions of real gourdes) -- Table 38. Infrastructure Sector: Recurrent Budget Execution, FY2001-06 (in millions of real gourdes) -- Table 39. Resources for PIP in the Infrastructure Sector: Comparison to Other Priority Sectors, FY2004/05 and FY2005/06 (in millions of nominalgourdes) -- Table 40. Donors' Financing under ICF, 2004-06 pledges and June 2004-December 2005 Realizations (in millions of U.S. dollars, unlessotherwise indicated) -- Table 41. Allocations to Education Sector FY2002/07 (in millions of real gourdes) -- Table 42. Composition of Spending, FY2002-07 (in millions of real gourdes) -- Table 43. MENFP Budget Execution, FY2002-06 (in millions of real gourdes) -- Table 44. Resources for PIP in the Education Sector: Comparison to Other Priority Sectors, FY2004-07 (in millions of real gourdes) -- Table 45. Status of Disbursement versus Commitments, as of December 31, 2005 for All Types of Interventions (under ICF and others) (in thousandd of US) -- Table 46. Donors' Commitments and Disbursements under ICF and Other Interventions -- Table 47. Commitments (2004-07) and Disbursements (as of December 2005) by Donor, Framework and Areas of Intervention and Axis -- Table 48. Donors' Commitments to Financing School Year 2004/05 (in thousands of U.S. dollars) -- Table 49. Health Indicators: Comparison Haiti and Regional Averages (LAC, SSA, and LIC) -- Table 50. Allocations to Health Sector, FY2002-07 (in millions of real gourdes) -- Table 51. Financing of Public Investment Plan, FY2004/05 to FY2006/07.

Table 52. Health Sector: Budget Execution,FY2002/07 (in millions of real gourdes million) -- Table 53. Health Sector: Recurrent Budget Execution, FY2002/07 (in millions of gourdes) -- Table 54. Health Sector: Share of Selected Items in Recurrent Budget and Execution Rate, FY2002/06 (in percent) -- Table 55. Resources for PIP in the HealthSector: Comparison to Other Priority Sectors, FY2004/05-FY2006/07 (inmillions of real gourdes) -- Table 56. Donors' Financing under ICF, June 2004-December 2005 (in millionsof U.S. dollars, unless otherwise indicated) -- Table 57. Allocations to Justice and Security Sector, FY2002-07 (in millions of real gourdes million) -- Table 58. Recurrent Budget Allocations toJustice/Security Sector, FY2002-07 (in millions of real gourdes) -- Table 59. Evolution of the Intrasectoral Allocation of Recurrent Expenditures,FY2005-07 (in millions of real gourdes, excluding aid project, unlessotherwise indicated) -- Table 60. Evolution of the Composition of Expenditure, FY2001/06 (in percentof total expenditure, excl. aid project) -- Table 61. Justice and Public Security: Credits and Expenditures for Selected Goods and Services, FY2002-07 (in thousands of real gourdes, excluding aid project) -- Table 62. Justice and Public Security: Projected Salary Expenditures (in millionsof constant U.S. dollars) -- Table 63. Projected Justice/Security Salaries Expenditure and Total Government Salaries, FY2007-09 (in millions of constant U.S. dollars) -- Table 64. Intra-allocation of Credits and Expenditures, and Execution, FY2003/04 to FY2005/06 (in millions of real gourdes) -- Table 65. Resources for PIP in Justice and Security Sector. Average over FY2004/05 to FY2006/07 (in millions of real gourdes) -- Table A.1. VAT in Selected Countries.

Table A.2. Average Annual GDP growth between 1995 and 2004, Haiti Compared to Selected Sub-Saharan Africa Countries.