How the government of Maldives chooses to spend state revenues has consequences for the country’s future? Decisions on what, where, how, and how much governments spend on have a significant impact on a country’s growth and development. Allocating resources efficiently and effectively across atolls can ensure that all Maldivians, no matter where they live, have good access to services. The Maldives Public Expenditure Review (MPER) aims to help the government identify reforms to reduce fiscal and debt vulnerabilities and thus ensure a more secure, sustainable, and inclusive future.