This paper analyzes the public expenditure flows from the line ministries in Ghana to the basic service provision facilities, including primary and junior secondary schools, and health clinics. The study is mainly based on the data collected from a pilot public expenditure tracking survey (PETS) in 2000. A review of public expenditure distribution systems shows that the recording procedures for salary and nonsalary expenditures are different. Salary expenditure is recorded in terms of cedis, from Ministry of Finance down to the public employees, who receive the salaries. Non-salary expenditures, although recorded in terms of cedis at the line ministry level, are largely distributed to the district offices and facilities in form of materials, with no monetary values indicated. This disconnect in the recording systems gives little local accountability of the higher level offices and provides few opportunities for the facilities to give feed back on their needs in resource allocation. The results from PETS data indicates that only about 20 percent of non-salary public health expenditure and 50 percent of non-salary public education expenditure reached the facilities. In health sector, evidences suggest that a large proportion of the leakage occurred between the line ministries and the district offices, where the public expenditures are turned into materials from cash flows. Based on our analysis of the tracking survey data, we conclude that a consistent and transparent recording system from the line ministries to the service provision facilities may significantly improve the efficiency of public resource distribution by providing easy public access to the resource flow data.