In 2010, the Accountability Initiative at the Centre for Policy Research launched the Planning, Allocations and Expenditures, Institutions Studies in Accountability or PAISA methodology. PAISA tracks plans, budgets, fund flows, and decision making systems across the administrative hierarchy. The methodology is relevant to track how much money actually reaches the last mile, and whether it is in accordance with local needs.

In a new study published in 2020, we used the PAISA methodology to delve into urban local body finances in the Smart City of Tumakuru in Karnataka. The state is considered to be a pioneer on rural decentralisation in the country. The Tumakuru City Corporation is known to have a good budgeting system and budget records.

What did the study find?

This episode is a conversation on the study's methodology (field strategy employed by the researchers and how analysis was done), and findings. It features:

• Avani Kapur, Director of Accountability Initiative at the Centre for Policy Research
• T.R. Raghunandan, Adviser, Accountability Initiative at the Centre for Policy Research
• Swaroop Iyengar, Lead Researcher of the 'PAISA for Municipalities' study.

The study report is available for download from here: http://bit.ly/3l8GUHk.

The study complements another PAISA survey, carried out in rural Karnataka. The 'PAISA for Panchayats' report can be found here: http://bit.ly/3bAdIWo.