Lesotho Public Expenditure Tracking Surveys Guide 2022

About

This guide is one of the key outputs from the technical collaboration between the United Nations International Children's Emergency Fund (UNICEF) and the Global Initiative for Fiscal Transparency (GIFT) to assist the Government of Lesotho in assessing and promoting public financial management that is oriented towards the achievement of the 2030 Sustainable Development Goals (SDGs). Specifically, the partnership aims to support the Ministry of Finance, Ministry of Development Planning, line ministries, civil society organizations, Parliament, and Women Associations to institutionalize open, transparent preparation and the effective use of sectoral expenditure analyses to inform SDG-focused budget planning, monitoring and reporting.

This guide aims to serve as a knowledge and training resource, introducing key concepts required to track expenditure through the administrative layers of government in a manner that is more likely to be effective in identifying issues in the flows of expenditure towards overcoming them with informed, targeted solutions.