The Program Monitoring and Implementation Unit PMIU established in the Department of Education under Punjab Education Sector Reforms Program PESRP has taken the lead in establishing a system for program monitoring and management, including financial management. The PMIU has maintained an adequate financial management system using automated technology whereby financial activities related to program funds releases, expenditures, and outputs are tracked all the way down to the district level. The maintenance of financial records of salary and non-salary expenditures, and according to major and minor heads of account within the framework of the government expenditure classification system, has been adequately complied. While this is a positive development at the provincial level, improvements are needed in district governments' capacity to manage and monitor the vast amount of education expenditures that account for a large proportion of the district budget. The book is an effort to investigate the performance of PMIU. Though the researcher has done the job for Gujrat district of province Punjab, it reflects the overall performance of PMIU.