Participatory Expenditure Tracking and Social Audits involves citizen groups tracking how the government actually spends funds with the aim of identifying leakages and/or bottlenecks in the flow of financial resources or inputs. Typically, these groups employ the actual users or beneficiaries of government services (assisted by Civil Society Organizations) to collect and publicly disseminate data on inputs and expenditures. A classic case of social audit is that conducted by the NGO Parivartan. Parivartan collected documents on the government works and read the details of the contracts during public hearings so as to enable community members compare the official allocations with the reality on the ground. Another case is that of NGO Public Record of Operations and Finance in Bangalore that persuaded the Municipal Corporation of Bangalore to release quarterly public statements on its financial performance that compare the revenues and expenditures with original budget estimates.