Securing Development provides policy makers from government finance agencies, security and justice ministries, and international organizations with an introduction to the key issues related to public expenditure reviews in the security sector. The first section offers a general outline of the security sector, the public finance system, and how the two relate to each other; a framework for assessing the most salient challenges on how to better integrate the security sector into the public finance system; and general steps in undertaking public expenditure reviews of the security sector and the implications of such reviews for policy makers. The overview is accompanied by three technical annexes aimed at equipping practitioners with detailed knowledge of public expenditure and public finance issues pertinent to defense, policing, and criminal justice.