Skip to main content
Sector Financing
Covershot of the UNICEF Public Expenditures Tools Guidance PDF

Choosing Public Expenditure Analytical Tools for Use in the WASH Sector

Year of publication:
2017
This Guideline provides an introduction to the most relevant expenditure analysis tools for the WASH sector – Public Expenditure Reviews, Public Expenditure Tracking Surveys, TrackFin WASH Accounts and Budget briefs.
Building block(s)
Sector Financing
Scope
National
Subsector
Both urban and rural
Languages
English
Organization responsible for the tool
UNICEF - United Nations International Children's Emergency Fund
Detailed description of Tool

Public Expenditure Reviews, Public Expenditure Tracking Surveys, TrackFin WASH Accounts and Budget briefs can provide valuable insights into the public financial management challenges to WASH access and service delivery, and generate evidence to support policy development or resource allocation decisions, or to advocate for reforms.

Published by UNICEF in 2017, this Guideline is intended to assist UNICEF staff understand when and how each of these expenditure analysis tools can be used in order to select the most appropriate option for their needs. A list of manuals and detailed guidance documents is included after the description of each tool, as well as examples of its application in the WASH sector.

While all the tools presented here examine public expenditure, they ask different questions, have different levels of technical complexity and will require different levels of data, skills, funding, time and access to national government support and leadership.

Download File

Other tools that could interest you

Planning Monitoring and Review
TrackFin: Tracking financing to sanitation, hygiene and drinking-water

TrackFin: Tracking financing to sanitation, hygiene and drinking-water

Year of publication:
2012
TrackFin (Tracking Financing to WASH) is a methodology to identify and track financing to the WASH sector at the national or sub-national level in a consistent and comparable manner. The tool produces WASH accounts which can be used by governments for national benchmarking, cross-country comparisons and to provide an evidence base to better plan, finance, manage and monitor WASH services and systems.

Read more
Sector Financing
Covershot of World Bank PER Guidance Note PDF

GUIDANCE NOTE - Public Expenditure Review from the Perspective of the Water and Sanitation Sector

Year of publication:
2012
The objective of this Guidance Note is to provide World Bank staff with a body of knowledge and good practice guidelines to help them evaluate the allocation of public resources to water and sanitation services in a consistent manner and to increase their knowledge of public expenditure issues in the sector.
Read more