The objective of the paper is to aid the efforts of civil society organisations (CSOs) engaging with the issues of fiscal governance in the water and sanitation (WASH) sector in Odisha. It presents the use of budget tracking in rural water and sanitation (WATSAN) programmes, for Ganjam and Nuapada districts in Odisha. The period of study was from January 2019 to November 2019. The paper also presents a set of recommendations and suggestions for government and CSOs who would be tracking and analyzing the budgets for WATSAN programmes operational in different districts of Bihar, taking the case of Ganjam and Nuapada as examples. The crucial questions which the paper tries to address are: 1. How does understanding public finance for WASH help CSOs to enhance their work in the community?; and 2. Are budget related data too hard to access, read and understand? And if so, what can be done to address it?
Type: Working/ technical paper