The Cluster Finance system also enhances efficiency by placing trained finance personnel in strategic locations, reducing administrative burden at the gewog level. These centers are equipped with digital accounting systems and are closely monitored by the Dzongkhag Finance Office to maintain accuracy and compliance. Regular audits and capacity-building programs ensure accountability and professional standards. Overall, the introduction of Cluster Finance in Sarpang has strengthened local governance, improved service delivery, and supported better planning and financial discipline in rural development initiatives.