Even if the central treasury releases funds reliably, corruption and administrative bottlenecks can siphon off resources before they reach front-line service facilities (like rural clinics or schools). Public Expenditure Tracking Surveys (PETS) are diagnostic tools that trace the physical flow of resources through various layers of public administration. By comparing the funds sent from the center with the resources actually received by front-line managers, a PETS can pinpoint exactly where leakages and delays occur.

A Public Expenditure Review (PER) is a comprehensive diagnostic evaluation of a government’s spending history, typically conducted in partnership with international development institutions.

[ PER Analytical Core ]
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           +---> Trend Analysis: Compares spending changes over the last 5-10 years
           +---> Allocative Efficiency: Checks if funding matches strategic priorities
           +---> Equity Analysis: Measures if spending reaches low-income regions fairly

The findings of a PER are used to update the Medium-Term Expenditure Framework (MTEF) and inform future budget cycles. If a PER reveals that capital investments in a specific sector are consistently underperforming due to poor project management, the government can use that data to restructure line ministries, freeze underperforming projects, and realign spending with proven, high-impact programs.