In a project on Public Expenditure Analysis carried out in partnership with the Global Development network (GDN) a think tank based in New Delhi India, the IEA-Kenya has carried out an analysis of public expenditure. In the first year’s study published in 2011, the project undertook a benefit incidence analysis in the education, water and health sectors. The essence of the Benefit Incidence Analysis is to reveal which income groups capture the benefits of public expenditure in these sectors.