This analysis is one of the recent initiatives of UNICEF office in Armenia. It is an attempt to identify programmes and financial appropriations for children in the sectors of education, health and social security at marz level. Special attention has been attached to compliance of actual spending with priorities set out in the sector policies, sectoral strategic programmes, as well as the potential investments, which would target issues of quality and equity in meeting the real demand for services. This kind of analysis prioritises exploration of the programmes and relevant expenditures by various levels of governance system, i.e. central, regional and local, with special emphasis on the procedural aspects of current governance and public finance management. The scope of our analysis covers the agencies with relevant mandates of operation in the above sectors, namely, the ministries of health, education and labour and social issues, as well as the marzpetarans of Lori and Tavush. Given the scope of their statutory duties and obligations, the Community councils, as well as heads of municipalities in urban and rural communities in the two marzes are also in the centre stage of this analysis.