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 is the eighth in a series of briefing documents for the media from the RELAY programme. RELAY works with Southern print and broadcast journalists to communicate the findings of academic research in an accessible way. This issue focuses on the links between taxation and governance. Copyrights.