This training manual on how to carry out Public Environmental Expenditure Review (PEER) was commissioned by Rwanda Environment Management Authority (REMA) in support of the implementation of the Poverty-Environment Initiative (PEI) Rwanda. Broadly, the initiative aims to enhance the contribution of sound environmental management to poverty reduction, sustainable economic growth and the achievement of the Millennium Development Goals. Led by the Rwanda Environment Management Authority (REMA) and Ministry of Natural Resources (MINIRENA), the intended outcome of the Rwanda PEI Phase II is the integration of environment into national policy and district planning, policy and budget processes to implement the Economic Development and Poverty Reduction Strategy (EDPRS).