Government budgets determine social sector priorities. At Accountability Initiative, we understand the importance of tracking public expenditure till the last mile of public service delivery. For this purpose, we publish the Budget Briefs series every year which provides timely trend analyses on budgetary promises by the Government of India and allocations to major centrally sponsored welfare programmes. Our state budgets briefs are a window into state spending on the social sector. Finally, our PAISA methodology encourages fiscal detective work in understanding the planning, fund flows, expenditure and decision-making structures at the state, district and local government levels.