The M&E directorate (MED) conducts resource flow analysis that assists the Treasury to track resource requirement submitted by the line ministry through the sector working groups against the provided allocations by the Treasury. This financial flow analysis revealed that in certain occasion, some ministries received more than requested while others were allocated lesser amounts than requested. This tracking includes performance based on the Annual Progress Report (APR) of the Medium Term Plan of the Kenya Vision 2030 which also helps the Ministry of Finance budgetary allocation for the next financial years. In addition, based on the PER and APR produced by MED, Treasury is now able to measure the efficiency and effectiveness in the use of finances and project implementation by the various ministries.