Public Expenditure Reviews (PER) serve to evaluate a country's efforts toward achieving its goals in promoting public health. These reports provide transparency and accountability for revenue generated and budgets implemented in the health sector. PER include information regarding the number and type of health facilities; the number and type of health care personnel and their ratio to the population; and expenditures for programmatic health such as maternal and child health, health promotion, disease prevention, and surveillance. They typically include a breakdown of expenditure financed by government revenue and by external organizations such as nonprofits, foreign governments, and multinational organizations. Such reports usually conclude with recommendations for improvement to services based on comparisons to previous years' spending and accomplishments.