Although sophisticated financial management systems are available to capture performance data, along with financial data, they provide little value added to a country’s administration if the data and skills necessary to operate the system are unavailable. Until full-scale FIMS are successfully implemented, developing countries can focus resources on feasible data and evaluation models. A transparent procedure that tracks actual expenditures against budget expenditures by appropriation is not difficult, nor is tracking expenditures at the line item level. Object-of-expenditure tracking tied to purchasing decisions
provides greater detail without requiring substantially more work of staff.