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Lesson
The West Bengal state government’s experience in formulating and implementing MTEFs supports the view that these frameworks are valuable tools in helping governments translate development priorities into planned multiyear budget expenditures. Over time, MTEFs can contribute to the improvement of budget transparency, predictability, and expenditure efficiency.

Project Number: 49209-001
Project Name: Second West Bengal Development Finance Program
Report Date:
Lesson
On the PBL design, the DMF should have identified the results of each policy action rather than adopting them as the output indicators. More rigor should be taken in selecting the outcome indicators. The indicators used for school attendance and dropout rates were neither appropriate to measure the result of the program nor its policy actions and suggest a weak design. Since the state is highly committed to pursuing the reforms, it could be argued that these reforms would have been carried out anyway by the government despite the program.

Project Number: 49209-001
Project Name: Second West Bengal Development Finance Program
Report Date: