12.2.3 Non-governmental organisations

NGOs can be both investors in, and implementers of, the OWNP. Their budgets are not aligned with the government financial management rules and policies because they each have their own processes and systems. Their contributions may directly fund their own projects or be channelled to other implementing bodies. However, NGO-planned expenditures on WASH are also included in resource mapping for consolidated annual WASH plans at all levels, from federal to kebele.