Public Expenditure Tracking Survey

By: Nub Raj Bhandari | Published on: October 13, 2025

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The Public Expenditure Tracking Survey (PETS) are quantitative exercises that trace
the flow of resources from origin to destination and determine the location and scale
of anomaly. This helps analyze gap between allocated budget and actual spending
and shades light on governance, accountability and leakages in public expenditure.

Public expenditure tracking has two components. The first looks into the state fund
that reaches to the household directly, and the second looks into the expenditure
carried by Frontline Service Providers (FSPs) such as schools, health posts, and
Users’ Committees/Groups.

This report traces the flow of public expenditure at the VDC level and analyzes the
gap between budget allocation and expenditure. The report also focuses on the study
of peoples’ perception on public expenditure management and development activities.