Part III Assessing resources 12.3. HOW CAN WE ASSESS IF EXPENDITURE REFLECTS HUMAN RIGHTS PRINCIPLES? There is a variety of tools and methods that can be used to track expenditure and assess it against the criteria of participation, transparency and accountability, as summarized in the table below. Government oversight and auditing Monitoring the public procurement process Non-government oversight and auditing of spending • Financial audits • Differential expenditure efficiency measurement (DEEM) • Performance/social audits • Integrity pact • Quantitative service delivery surveys (QSDS) • Compliance audits • Performance audits • Audit opinions • Public expenditure tracking surveys (PETS) • Citizen score cards (on inputs, outputs and outcomes of government expenditure) Some tools are more formal, structured and macro-level (or “big picture”); these tend to be carried out by official bodies. Others are more ad hoc, informal and micro-level (or small scale). These tend to be carried out by civil society organizations and community groups. A number of these tools are discussed below. CASE STUDY: AUDITING MENTAL HEALTH CARE SPENDING IN INDIA In 2012, the National Human Rights Commission (NHRC) in India published an overview of the status of mental health institutions across the country. Based on visits that the NHRC’s Special Rapporteur undertook to mental health care institutions between 2009 and 2011, the report offers an assessment of the mental health care field in India. It includes an examination of the budgets of 12 different mental health centres, which evaluated various departments of each of the centres and documented everything from linen expenditures to daily diet charges. On the basis of this analysis, the report recommended an extensive streamlining of budget provisions in order to close the gap between expenditure incurred and goods procured. For example, in order to realize the right to food within these centres, the NHRC recommended that state governments review and revise the per capita allocation on food, in monetary terms, to ensure women receive 2500 calories and men receive 3000 calories per day. Evaluating all aspects of the centres’ spending provided a detailed understanding of how finances were being used and where government actions were needed. 12.4. GOVERNMENT OVERSIGHT AND AUDITING Almost every country has a supreme audit institution that is legally mandated to oversee the management of public finances, such as an Office of the Auditor General, Board of Audit or Court of Accounts. In addition, line ministries may have internal auditors, while municipal governments sometimes establish audit bodies as well. Audit institutions typically follow one of the following models. Chapter 12: Auditing public spending | 121