Furthermore, PETS revealed that delays in health implementation programmes were due to expenditure bottlenecks caused by the Authority to Incur Expenditure (AIE) System whereby AIEs were issued to districts without the disbursement of funds. In addition the release of funds by Treasury was based on reimbursement. Some policy shifts that have been implemented to address these findings include the elimination of redundancies in the authorization and approval process of AIEs, the issuing of cheques to accompany the AIEs and the direct transfer of funds to rural health facilities.