During the second phase of implementation of a PEI programme, PEI supports countries in quantifying the contribution of natural resources and environment to public finances. It helps countries in budgeting policy interventions and programmes and in designing an investment strategy for poverty-environment. Innovative financing options, including developing a domestic financial base for environmental management, need also to be developed. 

A number of reviews, methodologies, tools and examples from countries can be used as reference.

Reviews and introductory documents

• Introduction to Public Environment expenditure Review, IIED
• Environmental Accounting: What’s It All About? , IUCN
• Environmental Fiscal Reform in EC Development Cooperation, final report, 29th July 2010
  Case Studies – [Barbados] [Burkina Faso] [South Africa] [Uganda]
• ​Government institutions, Public Expenditure, and the Role of Development Partners: Meeting the New Environmental Challenges of the Developing World, ODI, 2008
• Environmental funding: How to increase the effectiveness of public expenditure in developing countries, ODI, 2008
• Minding the Gaps Integrating Poverty Reduction Strategies and Budgets for Domestic Accountability, World Bank, GTZ, German Federal Ministry for Economic Cooperation and Development, 2007
• Making Environmental Spending Count – Policy Brief, OECD, September 2007
• Addressing environmental objectives in the context of budget support, ODI, 2006
• Getting the Most for the Money — How Public Environmental Expenditure Reviews Can Help, Environment Strategy No. 16, Anil Markandya, Kirk Hamilton, and Ernesto Sanchez-Triana, World Bank, September 2006
• Budget Analysis and Policy Advocacy: the Role of Non-Governmental Public Action, Institute of Development Studies, 2006
• From Goodwill to Payments for Environmental Services: A Survey of Financing Options for Sustainable Natural Resource Management in Developing Countries, WWF, 2003
• Public Environmental Expenditure Reviews (PEERS) – Experience and Emerging Practice, Environment Strategy Paper No. 7, World Bank, 2003

Methodologies and tools

• Integrating Public Environmental Expenditure within Multi-year Budgetary Frameworks, Environmental Working Paper No. 7, OECD, May 2009
• The Handbook of National Accounting: Integrated Environmental and Economic Accounting, United Nations, European Commission, International Monetary Fund, Organisation for Economic Co-operation and Development, World Bank, 2003
• Policy Applications of Environmental Accounting, Environmental Economics Series, Paper No. 88, World Bank, Glenn-Marie Lange, 2003
• The Handbook of National Accounting: Integrated Environmental and Economic Accounting – An Operational Manual, UNSD, UNEP, 2000 [English], [Français], [Español]
• Green Accounting: A Virtual Resource Center, UNEP

Examples from countries

• Scoping Public Environmental Expenditure for Poverty Eradication in Botswana, 2013
• Public Expenditure Review for Environment and Climate Change, 2013
• Public Environment Expenditure Review in Mali, 2013
• Public Environment Expenditure of the Royal Government of Bhutan for the 10th Five-Year Plan, 2011
• Public Expenditure Review of the Environment Sector in Rwanda and  [Training Manual], 2010
• Final report on four economic instruments, Government of Rwanda, REMA/PEI, 2010
• A review of existing and potential environmental fiscal reforms and other economic instruments in Rwanda, REMA/PEI, 2010
• Analysis of Public Environment Expenditure of the Royal Government of Bhutan for the 9th plan, 2009
• Management of investments in natural resources in the provinces, Ludovic Pommier, PEI Lao PDR, 2009  
• Environment for Pro-Poor Growth: Economic instruments for promoting sustainable natural resource use, environmental sustainability and response to climate change in Uganda, PEI Uganda, 2009 [Report] [Policy brief]
• Mainstreaming Environmental Issues into Budget Framework Papers – User’s manual, PEI Uganda, 2007
• Users’ Manual: Mainstreaming environmental Issues into Budget Framework Papers, NEMA, 2007 
• Use of Economic Instruments to Promote Environmental Conservation in the United Republic of Tanzania, UNDP and Ministry of Finance and Economic Affairs of the United Republic of Tanzania, 2011
• Public Expenditure Review of Environment, The United Republic of Tanzania, 2004