The percentage of non-poor children increased from 18% in 2002 to 65% in 2013 while the number of severely poor children fell by 33 percentage points over this period (Figure 2.6). The sources of funding for public expenditure are tax revenue, non-tax revenue, domestic credit, external assistance and external loans (Kiringai et al., These include the federal block grant, which is transferred to federal-level agencies and ministries such as the Ministry of Education and regional Bureaus of Finance and Economic Development (BoFEDs).