The main objective of the assessment was to understand the trends of public expenditure in environment and to obtain critical information for streamlining and strengthening future investments in environmental programs, project and activities. The scope of the study included a review of public expenditure in the environment and natural resources sector, encompassing expenditure incurred by ministries, government departments and other agencies and the local administration at the Dzongkhag and Geog levels on environment related interventions along with all donor supported projects of the environment sector.