The PIR (Chapter 3) identifies priority private, public and civil society organizations to include in the BER. The BER then determines to what extent their budgets and expenditures align with national biodiversity priorities. Upon completion of the Policy and Institutional Review (PIR) and BER, we have a clear understanding of the sources, amounts and types of biodiversity expenditures across biodiversity categories and themes. This information establishes a reference point against which to compare the Financial Needs Assessment (Chapter 5) to estimate financing needs. This is critical baseline information to identify, prioritize and implement biodiversity solutions of the Biodiversity Finance Plan (BFP). The BER also helps identify potential opportunities for fiscal reform and areas where expenditures may not be aligned with national visions and strategies. Biodiversity finance solutions that focus on avoiding future budgetary needs, better prioritize current investments or improve the efficiency of programme delivery can be included in the BFP (Chapter 6).