The M&E Directorate produces two types of expenditure report: The Annual Public Expenditure Report (APER), and the Comprehensive Public Expenditure Report (CPER). The APER is produced on annual basis and assesses performance in relation to expenditures. It basically determines efficacy in utilization of financial resources in realization of expected results. The APER is generated from the Ministerial Public Expenditure Reports (MPERs) prepared on annual basis. In addition, the Directorate undertakes an intensive research in a few sectors every three years and produces a CPER. The CPER gives a comprehensive analysis of expenditures on the selected sectors with a focus on answering the following questions: Who benefits from the substantial amounts of public resources? How efficient are we utilizing available resources? Is the current level of spending in specific sectors sufficient? Where are the gaps? Are there difficulties in disbursement of funds through the Government Budget System? How does Kenya compare with other Sub – Saharan African Countries? The most current document is the CPER 2017 with the theme; “From Evidence to Policy,” which focused on nine areas: Macro-Fiscal Performance; Fiscal Incidence Analysis; Evolution of devolved Fiscal Governance; Public Wage Bill Management; Health Sector; Education and Training Sector; Agriculture Sector; Transport and Infrastructure Sector; and Energy Sector.