Expenditure Management
Questions for activists to answer - Are public funds effectively spent?
Activities - Expenditure Tracking
Spending is tracked against budget allocations on an ongoing basis during the financial year. Emphasis is placed on whether service providers can account for expenditure against budget allocations and whether narrative explanations provide an adequate justification for any over or under expenditure of available financial resources. Questions are also asked about whether public resources were effectively managed and necessary financial controls were adhered to. Particular attention is paid to expenditure on infrastructure and maintenance and on human resource expenditure management. Use is made of quarterly and annual financial statements and internal audit and external audit (Auditor-General’s) reports. Oversight bodies and civic groups are informed of over- or under-spending and the impact this has on service delivery and other processes in order to strengthen expenditure management processes.
Social accountability monitoring tool - Expenditure Tracking Report