The objective of the first PublicExpenditure Tracking Survey (PETS) for Niger is to increaseunderstanding of the link between public spending andservice delivery at the facility level in order tocontribute to improving the effectiveness and accountabilityin the use of public funds. Specifically, this PETS focuseson identifying the discrepancies, inefficiencies and delaysin public spending execution for selected expenditures inthe education and health sectors. The medium to long termgoal of these PETS is to launch a process aimed atcontinuous improvements in public expenditure efficiency andequity by focusing on capacity building in this area in theministries of education and health and in the Institute ofNational Statistics (INS). The main challenge faced by atracking survey in a country like Niger is the availabilityand accuracy of records keeping. The Niger PETS highlights ageneral lack of systematic information recording. Thequality of records in the education sector is low and dataoften incomplete. This is especially a problem when a higherlevel agency distributes resources to lower level agencies.The absence of downstream records indicates a lack ofsystems for downward accountability and can facilitate thediversion of resources. This compares unfavorably with acountry such as Ghana, where the quality of record is goodbetween the central agency and district offices.