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The study adopted public expenditure tracking design, in which data was collected from national and county levels. The scope consisted of the first half of FY 2020/21. Different methods to gather the required data. The main technique was document records review of AIEs, and delivery records for medical supplies. Secondary data was abstracted from the controller of budget report for funds disbursed to counties and to the ministry of health. Expenditure records for the first half of FY2020/21 were also extracted from The National Treasury disbursement schedules for each of the 47 counties.

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