The Ministry of Finance and Economy covers the costs of financing in vocational education, based on the work programs and the annual budget approved by the Government, in accordance with the Law on State Budget of the Republic of Albania. By the end of each year the MoFE allocates and details the budget for all subordinate institutions and prepares a cash flow plan. This plan provides the basis for the disbursement of funds. The MoFE retains responsibility for big investment projects, including related tendering and payment processes. Budget allocation at provider level (for salaries, operational costs and investment) differ by type of provider.