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 background paper was prepared for the Commonwealth Secretariat in May 2007 by Mariama Williams, Adjunct Associate, Center of Concern, Washington DC and Research Adviser for the International Gender and Trade Network.

This document, represents the gender analysis that was conducted on Tanzania's 2003-2004 National Budget.

This study "Intergovernmental Fiscal Relations" by Debbie Budlender and Julia de Bruyn, based on the South African case, discusses the allocation of responsibility for expenditure and powers to raise revenue to different spheres of government.

The document by Forum for Women in Democracy (FOWODE), is a brief paper on the gender analysis of the Uganda taxation sector.