In Burkina Faso, agriculture is the primary source of employment for the population, but it faces challenges due to low productivity and poor water management, exacerbated by the adverse effects of climate change. Increases in grain production have been achieved through the expansion of cultivated areas, thereby putting significant pressure on natural resources. At the policy level, agriculture has been identified as a priority sector for the transformation of Burkina Faso's economic structure as outlined in the Second National Plan for Economic and Social Development (PNDES II). At the institutional and organizational level, the implementation of the program budgeting since 2017, shifting from funds-based budgeting to outcome-based budgeting, aims at enhancing the efficiency of public expenditure by focusing on outcomes. The structure of the program budgeting includes more than twenty distinct budget programs. This large number of budget programs poses challenges in terms of coordination, optimization, and capitalization of public action in favor of the agricultural sector. In this context, the World Bank undertakes this third agriculture public expenditure review to help the Government of Burkina Faso produce evidence on the structure of public expenditures. In addition to the classic analysis of the efficiency of expenditure allocation, the efficiency of budget execution, as well as coordination, monitoring and evaluation, and accountability mechanisms in the sector, the report will examine the incidence and impact of public expenditures by analyzing four specific cases: (i) input subsidies, (ii) hydro-agricultural facilities and irrigation
(iii) agricultural finance, and (iv) expenditures allocated to forestry and natural resources.