Countries pointed out that given the small number of officials working on climate finance in national ministries, just one staff member working on tracking and monitoring would be a large proportion of their human resources. Developed countries have committed to provide financial support to cover the full cost incurred by developing countries in complying with reporting duties towards the UNFCCC16. For example, as part of national Climate Public Expenditure and Institutional Reviews (CPEIRs), a group of international organisations and research institutes are collaborating to assist countries in tracking climate finance across national budgets. It was widely recognised that tracking flows to a certain level of granularity is also a pre-condition for monitoring outcomes and outputs.