Elección de herramientas analíticas del gasto público para su uso en el sector de WASH

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.