FOUND 2

Paper discussing the definition and measurement of Sustainable Development Goal (SDG) Indicator 5.c.1. (reclassified to Tier II) and comparing Indicator 5.c.1 with other SDG fiscal indicators.

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.