International education aid using national public financial management (PFM) systems and expressed as a percentage of the disbursed education aid for the government sector. PFM systems include budge execution procedures, financial reporting procedures and auditing procedures. Donors use national budget execution procedures when the funds they provide are managed according to the national budgeting procedures established in the general legislation and implemented by government. The use of national financial reporting means that donors do not impose additional requirements on governments for financial reporting. The use of national auditing procedures means that donors rely on the audit opinions issued by the country's supreme audit institution and on the government's normal financial reports/statements. Government sector aid includes aid disbursed in the context of an agreement with administrations (ministries, departments, agencies or municipalities) authorized to receive revenue or undertake expenditures on behalf of central government. This is part of the 2011 Monitoring Exercise on Development Effectiveness in the Education Sector, an unprecedented picture of aid effectiveness in the education sector that can be used as the basis for in-country dialogue and debate going forward. This information looks at how education aid is delivered and managed by development partners and governments.