an assessment of actual resource use at service delivery levels concerning public funds were discussed. Following these discussions, it was agreed to present and discuss draft terms of references for conducting a Public Expenditure Tracking Survey (PETS) with focus on NTP-E funding. While the discussions at that time centered on NTP-E funding, consecutive discussions between the Royal Norwegian Embassy in Hanoi and the GoV led to an agreement to conduct a PETS with a broader scope. The main objectives for the survey were to assess of the effectiveness and efficiency in public transfers for the education sector and institutionalize PETS to be expanded upon and replicated in other sectors under the management of MoF. The scope of the survey was discussed extensively with representatives of MoF and MoET. It was agreed to conduct the survey as “building blocks” with the first survey as a pilot survey in a select few provinces and in one sub-sector; primary education.