This toolkit, published by the NGO Policy Forum in Tanzania, follows public funds disbursed by central government authorities through local governments until they reach users such as schools and clinics. The manual explains what a public expenditure tracking system is, what its key features are, and how it can work for marginalized groups. With the use of community scorecards or PIMA cards, local communities collect quantitative information about inputs, outputs, and outcomes of government services. The community then decides which services should be tracked (road bridge rehabilitation, agriculture, etc). The scorecards also reveal gender-specific distribution of benefits from public services and are particularly useful for establishing baselines and setting up monitoring systems. Finally, the toolkit is addressed to local governments, local councilors, civil society organizations, and journalists with a basic understanding on how budgets work and a commitment to good governance.