Moreover, a lack of knowledge at the regional level on how overall funds are allocated to different services and locations, the source of the funding, or the accounting of expenditures was observed. Therefore, it is recom- mended that future surveys of expenditures carried out at the national level should be disaggregated by regions. In addition, development partners should be accountable for reporting on funding at the regional level so that this can be accounted for during regional programme plan- ning and Tigrai HAPCO should take a stronger role in coordinating and monitoring HIV resources.