declined. With the main sources of family planning funds collected at the county and township level, accounting for over 80% of the funds each year, the significant shift in funding was the rise of country funding and the decline in township funding. This reorganization of family planning funding away from the national and township sources towards the county-level sources was the first major financial outcome arising from the organizational integration of HFPCs.

3.2. Family Planning Expenditure {#sec3dot2-ijerph-16-02121}
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Family planning expenditure reflected the allocation of family planning funds by the HFPCs. By analyzing the structure of family planning expenditure we can assess whether the aim of reallocating funding and expenditure to family planning work, reducing overlapping work practices between departments and eliminating wasteful funding was an outcome of the organizational changesfamily planning organizations implemented management structures and funding levels to promote the new family planning policy? By using financial data, we mapped the changes in funds invested in family planning, and their expenditure, pre and post the 2013 establishment of HFPCs. Although total family planning funding fell after the organizational change in 2013, the new HFPCs redirected expenditure towards family planning services. This was achieved by reorganizing the government level funding sources, with increased inputs at the county-level. National and township funding allocations declined. But, without a reduction in family planning services and over 80% of all funding contributed at the county and township levels, these changes suggest that grass-roots organizations mainly carried out family planning work. The delineation of planning and policy work at Provincial and City