Expenditure tracking and leakage analysis
Application
Track how project funds move from budget to delivery point, compare planned and actual releases and spending, and flag leakages, delays, diversions, or missing outputs for follow-up and public challenge.
Resources
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Public Expenditure Tracking Survey (PETS) guide and resource-flow mapping template
GuidelineWorld Bank
World Bank. (2010). Using public expenditure tracking surveys to monitor projects and small-scale programs: A guidebook. Available from: https://documents1.worldbank.org/curated/en/388041468177874064/pdf/564480PUB0publ10Box349496B01PUBLIC1.pdf