The broad objective of the study is to examine the benefit incidence of three selected programmes within the sectors: Education, Health and Water sectors, in order to establish who gains from public spending in these sectors. Under the heath sector; public spending on public health care was picked for analysis, in the education sector, the free primary education was identified as the main programme of analysis while in the water sector, the rural-urban special water programme was selected. The methodology adopted followed the work of Dewey (2009) “benefit incidence analysis: a practitioner’s guide was followed