Policymakers, CSOs, and citizens in developing countries often possess limited information on actual public spending at the service facility level or by program. The Public Expenditure Tracking Survey (PETS) was designed to fill this gap. The PETS consists of randomized surveys that track the flow of resources through the administrative system in order to determine how much of the originally allocated resources reach each level. The difference between PETS and a conventional audit is the use of statistics and averages. Rather than physically visiting schools to determine how much funds it received, a PETS selects a statistically representative sample of schools in the country and relies on findings from these schools for its analysis. PETS may be useful for locating and quantifying political and bureaucratic capture, leakage of funds, and problems in the deployment of human and in-kind resources such as staff, textbooks, and drugs. This web page offers examples in Uganda, Tanzania, and Malawi. But the brief cases developed here look at some examples of transparency to assess their impact on accountability outcomes, and the factors that determined how effectively they achieved their objectives. (Link)
The World Bank. 2017. Public Expenditure Tracking Survey (PETS). Web Page [Accessed in January, 2017].