Public Expenditure Tracking Survey

This expenditure tracking survey maps out the resource flow from the centre to the service delivery units targeting Early Childhood Development in health, nutrition, early learning, water sanitation and health and social protection.

This report looks at the existing legal frameworks on resource flow and specific additional fund allocations to County Governments by first providing a descriptive view of the budgeting and authorisation process, including identification of the points, persons, units, legal framework, and timelines of the flow of resources.

Second, using a desktop review, this report provides a flow diagram of the resources for all the sectors identified in the counties.

Lastly, this report maps how funds are released from the centre to the service delivery level.