The sector working groups organized within the context of UN-classification of the functions of the government (COFOG) are responsible for formulation and prioritization of sector budget proposals. Within the health sector, the sector working group representatives are from the ministry of health and comprise of (Republic of Kenya, 2018a) page 15:

• “A chairperson accounting officer mutually selected by other accounting officers”
• “Sector governor appointed by the national treasury”
• “Sector governor appointed by State department for planning”
• “Technical working group appointed by the sector working group”
• “Sector working group secretariat appointed by the accounting officers to coordinate the activities of the sector”
• “Representatives from development partners”
• “Representatives from the private sector”

References:

Republic of Kenya. (2018a). Guidelines for the preparation of the medium-term budget for the period 2019/20 -2021/22. Nairobi, Kenya.