In terms of Budget Monitoring, there is the Budget Monitoring and Accountability Unit (BMAU) which works with OPM on monitoring but with a focus on tracking the budget and the flow of funds. Uganda utilises an Integrated Financial Management System for monitoring cash flow where they can see the movement of funds by departments but they are not able to track funds directly with local governments. However they are currently working on a system to ensure that money goes directly from Treasury to the beneficiaries, e.g. schools or health facilities, rather than having to go via a number of intermediaries. This system has already been implemented in Education.