What is VIPER?

The Village Public Expenditure Review (VIPER) is a tool to support the GoI in improving the use of village financial resources through: • Providing a series of just-in-time analytical assessments on the use of the APBDes and realization reports, to stimulate discussion on options for getting better value for money; and • Providing the ground for strengthening village budget transparency, accountability, participation and results-based budgeting.