This report is part of the joint effort of teams from the Ministry of Economy and Finance of Peru (MEF) and the World Bank (WB), in order to suggest consideration of the Government of Peru (GdP) in areas of action that contribute to carry forward the process of fiscal consolidation and improvement in planned expenditure efficiency. Preliminary advances in this report were coordinated and discussed among MEF officials and the WB at various meetings. Thus, on March 28, 2016 a workshop was held in the city of Lima in which the preliminary outline of the chapters was discussed. In addition, a preliminary presentation was made to the top management of the MEF during the Annual Meetings of the World Bank in October 2016. Finally, technical presentations of the preliminary versions of the sectorial chapters were carried out with the presence of the MEF specialists and The WB between December 2016 and January 2017. It should be added that, during the preparation of this report, methodologies and innovative analysis techniques were applied in topics such as procurement, education, health, citizen security, expenditure rigidity and automatic stabilizers, which will be available to GOP officials.