The presentation of a paper on the Public Expenditure Tracking System by Dr. Mary Paninga at the three-day State Assembly retreat organized by USAID state2state in Abuja was highly informative and enlightening. The paper highlighted the need for reform and transformation of public sector management in order to ensure efficient resource utilization, transparency, and long-term economic success. According to her presentation, in today’s rapidly changing world, the significance of accurate public expenditure cannot be overstated. The allocation and management of public funds play a crucial role in the development and functioning of the state. Without an effective public expenditure tracking system, there is a risk of misallocation, leakages, and inefficiencies in the use of public resources. Moreover, public expenditure is essential for promoting accountability and transparency in the government’s financial practices. Furthermore, public expenditure tracking systems are crucial for assessing the adequacy of current funding levels and promoting the efficient and equitable allocation of resources. Adamawa state governments have clear objectives in terms of outputs and the necessary financial and human resources to deliver specific goals. A public expenditure tracking system can also help identify areas where additional investments are needed to address gaps in service delivery and ensure that funds are properly utilized for the purpose of the state’s development.