This is the second report in a series of two reports on Sri Lanka’s central government budget for the year 2021. The report assesses whether the expenditure allocations and taxation policies are in line with the government’s policy.

In doing so, the report assesses eight sectors that are relevant to key policy priorities of the government (i) Health, (ii) Defence, (iii) Infrastructure, (iv) Trade and Industry (v) Environment (vi) Education, (vii) Agriculture, Irrigation and Fisheries, and (viii) Social Empowerment and Protection. In addition, the report also highlights issues in Informational Standards and Due Diligence of the budget.