The Budget Monitoring and Accountability Unit (BMAU) was established in July 2008 to enhance monitoring efforts geared towards effective implementation of government programmes and projects. Budget monitoring is concerned with tracking implementation of selected government programs or projects observing how values of different indicators against stated goals and targets change over time.
Budget monitoring seeks to verify information in the quarterly performance reports and assess the link between and physical performance. Monitoring focuses on the sector indicators that are listed in the budget framework papers, categorized into short term, medium term and long term indicators as well as verifying the link between information provided in the quarterly performance reports; and financial and physical performance. This information is released in budget monitoring reports and policy briefs. The Budget Directorate at the Ministry of Finance uses the information to engage with spending agencies on performance issues, and each sector is required to submit a written response explaining areas of under-performance.