This guideline on planning, budgeting and financing guides all provincial and district government officials to prepare a recovery plan which is responsive to the outcomes of the Damage, Loss, and Needs Assessments in Khammouane province. Aligned with the Lao Ministry of Planning and Investment's national "Handbook for Post-Disaster Recovery and Reconstruction Planning in Lao PDR", the guideline has been developed through a consultative process with the Khammouane Provincial Disaster Management Committee through the Khammouane Development Project (implemented by the Department of Planning and Investment, Khammouane Province, with funding support from the World Bank).