This toolkit follows the transfer of public funds from central to local governments until they reach users such as schools and clinics. It explains how a public expenditure tracking system operates and how it can benefit marginalized groups.

This guide prepared by the Development Assistance Committee, OECD in June 2002 is intended for policy and operational staff in government and development organisations who are interested in sector wide approaches (SWAPs).

This checklist is meant to assist programme managers and thematic advisors in donor agencies to advance gender equality and women's empowerment within the framework of the Paris Declaration on aid effectiveness.