Defending Dignity A Manual for National Human Rights Institutions on Monitoring Economic, Social and Cultural Rights 12.6. MONITORING THE IMPACT OF PUBLIC EXPENDITURE Another approach is to evaluate expenditure from the perspective of the frontline service providers (e.g. schools, health clinics) that the resources are intended to reach. Conducting an in-depth interrogation of the flow of resources in this way can be important for uncovering instances where resources are not channelled equitably, so that a low quality of service (e.g. absenteeism of staff, facilities in bad conditions, lack of supplies) affects the poorest most. Below is a sample of techniques that can be utilized to evaluate the resources that are actually reaching frontline service providers. Each one is introduced briefly and suggested further readings are provided at the end of the chapter. It is likely that the most appropriate technique (e.g. PETS, CSC, QSDS) and way of using it (e.g. what programmes to focus on, the breadth and depth of the research) will depend on the issues of concern or red flags that were picked up in your analysis of policy efforts. 12.6.1. Public expenditure tracking systems Public expenditure tracking systems (PETS) can provide useful information on where money is coming from and where it is being spent. PETS tracks flows of funds and materials from the central government to local service providers, via regional and local governments, in order to determine how much of the originally allocated resources actually reached each level, in particular frontline service providers like schools, health facilities and water and sanitation boards. PETS can be useful in showing resource leakages; delays and bottlenecks in resource disbursement; inequity in the disbursement of resources; or misconduct by service providers such as “ghost” (or absent) workers. PETS are commonly used to encourage community participation; inclusion; accountability, transparency and access to information; shared responsibility; and access to equitable basic services. These goals all reflect fundamental human rights principles and are elements of a rightsbased approach. Implementing PETS generally involves developing a series of questionnaires addressed to the different actors on the supply side of service delivery (including at the level of the service providers, central administration, regional and district levels) and sometimes on the demand side (e.g. students, patients). They might focus on assessing the performance of the overall budget, covering a broad range of resource flows (e.g. recurrent expenditures in a sector, salaries and investments). Alternatively, they could focus on monitoring only a few specific resource flows (e.g. capitation grants), in-kind items (e.g. books) or programmes. prepare for the study through consultations identify research questions and hypothesis map resource flows conduct the field work do the sampling design the questionnaires enter and clean the data analyse the data disseminate results Source: OHCHR, HRBA Training Materials (not dated) 124