BMAU does not cover all the departments but selects areas of focus in key sectors such as infrastructure (roads and energy), agriculture, health, education, information and communication technology (ICT), microfinance, water and sanitation. They track major spenders but also have ongoing follow up with those departments or entities experiencing challenges. They look at performance at two levels -efficiency and effectiveness. They look at allocative efficiency to determine whether money is allocated to the right places e.g. recurring expenditure vs. development priorities. They also look at cost efficiency in terms of unit costs, e.g. cost of constructing a classroom. However the challenges is that there are no standard unit costs so people exploit this, e.g. through tenders.