Current challenges identified by countries with monitoring and tracking climate finance received are presented in Table 5. If spending information is integrated into objectives related to climate change plans and priorities, this could potentially allow the government to understand the impacts or results of those funds (e.g. whether they are contributing to the achievement of certain objectives). Countries also approach tracking the impacts of climate finance differently, in line with their particular priorities, such as cost-effectiveness, human well-being, or transformational change.