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Central government budget expenditures, which are very important for parliamentary systems, are respectively in Turkey; It goes through the stages of preparation, approval, implementation and control. Stability is essential for these public expenditures, which will take place in the following fiscal year. Otherwise, budget deficit occurs as a result of public expenditures being more than public revenues. Central government budget expenditures are divided into two as economic and functional classification. The parameters included in the economic and functional classification are presented as the sum of the expenses under them. The aim of this study is to examine the cluster analysis results of Central government budget expenditures per capita in Turkey with Self-Organizing Maps, which is an artificial neural network model and also a clustering analysis method., Parlamenter sistemler için oldukça önemli olan merkezi yönetim bütçe harcamaları, Türkiye’de sırasıyla; hazırlanma, onanma, uygulanma ve denetim aşamalarından geçmektedir. Takip eden mali yıl içerisinde gerçekleşecek olan bu kamu harcamaları için istikrar şarttır. Aksi halde kamu giderlerinin, kamu gelirden fazla olması sonucu bütçe açığı gerçekleşmektedir. Merkezi yönetim bütçe harcamaları ekonomik ve fonksiyonel sınıflandırma olmak üzere ikiye ayrılmaktadır. Ekonomik ve fonksiyonel sınıflandırma içinde bulunan parametreler, altındaki giderlerin toplamı olarak sunulmaktadır. Bu çalışmada amaç, bir yapay sinir ağı modeli ve aynı zamanda bir kümeleme analizi yöntemi olan Öz Düzenlemeli Haritalar ile Türkiye’de kişi başına düşen merkezi yönetim bütçe harcamalarının kümeleme analizi sonuçlarını incelemektir.

Bu araştırmada farklı ekonomik ve sosyal sınıfların sanat tercihleri ile sanat tüketimleri, sanata bakış açılarının neler olduğu ayrıca hangi tür sanat aktivitelerine ne sıklıkla katılım gösterdikleri ve sanat tüketimlerinin altında ne tür motivasyon kaynaklarına sahip oldukları incelenmektedir. Özellikle sanat aktivitelerine katılımları ve sanat eserlerinin tüketimleriyle bireylerin sınıf atlama çabalarının olup olmadığı, sanatı sınıf değişiminde bir taktik olarak kullanıp kullanmadıkları sorgulanmaktadır. Bu araştırmada incelenmiş olan ekonomik ve sosyal sınıf değişiminde sanat kullanımına en uygun yöntem olacağı düşünülerek katılımcılarla nitel bir araştırma yöntemi olarak 5 kadın 5 erkek olmak üzere toplamda 10 katılımcıyla derinlemesine görüşmeler yapılmıştır. Çalışma sonucunda sanat eserleri ve sanat formlarına duyulan ilginin kültürel sermayeyle birlikte şekillendiği ve bireylerin sahip olduğu ekonomik, kültürel ve sosyal sermayeyle birlikte gündelik hayat pratiklerinde sanat aktivitelerine katılımların farklılaştığı ortaya çıkmıştır.--------------------Use of Art in Economic and Social Class ChangeIn this research, art preferences and artistic consumption of different economic and social classes, what their perspectives on art are and how often they participate in what kind of art activities and what kind of motivation resources they have under art consumption is examined. Especially with their participation in art activities and the consumption of works of art, it is questioned whether individuals have a class jump effort and whether they use art as a tactic in class change. In the economic and social class change examined in this research, considering that it would be the most appropriate method for the use of art, in-depth interviews were conducted with 10 participants, 5 of which were female and 5 male, as a qualitative research method. As a result of the study, it was revealed that the interest in art works and art forms were shaped together with cultural capital and with the economic, cultural and social capital of individuals, participation in art activities in daily life practices was differentiated.

Orta sınıflar her toplumda çeşitli rolleri üstlenebilmektedir. Bu roller her ülkede iktisadî, siyasi, tarihî ve sosyolojik alanlarda farklı şekillerde kendini göstererek ayrı değerlendirmeler içermektedir. Gelir, tüketim ve birikim gibi orta sınıfların belirleyiciliğinde kullanılan değişkenlerle küresel çapta ortak şekilde de değerlendirilmektedirler. Tüm bu rolleri ve değerlendirmeleri göz önünde bulundurarak, bu çalışmada orta sınıftan ne anlaşıldığı sosyolojik ve iktisadi teorilerle açıklanmıştır. Küresel olarak değerlendirildiğinde; gelire dayalı verilere göre, orta sınıflar gelişmiş ülkelerde azalmaktayken, gelişmekte olan ülkelerde artmaktadır. Servete göre yapılan değerlendirmelerde ise her iki gruptaki ülkelerde de orta sınıflar azalmaktadır. Orta sınıflara atfedilen birçok geleneksel özellik ise gittikçe anlamını yitirmeye başlamaktadır. Türkiye'de de tüm bunlara benzer eğilimler yaşanmaktadır. Türkiye'de bu eğilimin seyrini daha iyi anlamak adına, sınıf oluşumlarının başladığı Osmanlı'nın son dönemlerinden günümüze kadar olan tarihsel süreç içinde farklı dönemlendirmelerle bir değerlendirme yapılmıştır. Buna göre, geleneksel orta sınıf özelliği taşıyanlar daha çok devletin dağıtım mekanizmasına hâkim olmak için çaba verirken, hizmetler sektöründe çalışan beyaz yakalı yeni orta sınıfların, konumlarının kırılganlığı nedeniyle, toplumsal inisiyatif almakta daha çekimser davrandığı görülmektedir. Middle classes can play various roles in every society. These roles include distinctive evaluations in different countries in economic, political, historical and sociological areas in each country. Variables used in the determination of middle classes such as income, consumption and accumulation of wealth are also evaluated on a global scale. Taking all these roles into account, this study is explained by sociological and economic theories to understand middle class. When evaluated globally, according to income-based estimates, while the middle classes are declining in developed countries, they are increasing in developing countries. In the evaluations which are made according to wealth, the middle classes decrease in the countries in both groups. Accordingly, middle classes are beginning to lose their traditional characteristics. Turkey is also experienced in these similar trends. In order to better understand this middle class trend in Turkey, the historical process which began in the late Ottoman period to the present day of class formation is made of a different periodization assessments. According to our evaluations, it seems that the white-collar middle class is more hesitant to take social actions, while those traditional middle class try to dominate the distribution mechanism of the state. 123

Ethiopia’s remarkable socio-economic transformation over the last decade has been marked by: a reorientation of expenditure from recurrent to capital; a significant devolution of resources from Federal Government to Regions; and a clear prioritization of infrastructure spending, while protecting spending on education at four percent of GDP. The Government of Ethiopia has also leveraged external resources to boost spending in pro-poor sectors, particularly health and social protection. As a result, Ethiopia is home to the largest social safety net program in Africa, and has also achieved remarkable health outcomes using cost effective approaches. Recent investments have seen a significant build-up of capital stock, with capital spending at sector level pointing towards increased service capacity. The current public investment-led strategy requires to be complemented by increased budgetary provisions in operations and maintenance so that new investments translate into enhanced service coverage and delivery. As Ethiopia lays the foundation to become a middle income country, and the changing global environment implies declining external assistance, it is imperative that domestic taxation activity support this transition. The current tax-to-GDP ratio is low compared to peer countries, and the tax structure would benefit from increased contributions by direct tax sources. Therefore, there is an immediate need for advancing tax reforms and improve capacity and quality of tax administration. Broadening the tax bases, through review of exemptions, as well as review of tax rates might be venues to consider. Additional revenues will create the much-needed fiscal space to increase funding for operations and maintenance for service delivery, and support fiscal sustainability. As a follow-up to this Public Expenditure Review, the Government of Ethiopia has asked the World Bank to provide further analytical support, with a view to enhance domestic revenue mobilization through simpler and more efficient taxation, while retaining equity priorities in public finances.

Çalışmanın amacı kamu harcamalarının ekonomik yapı üzerindekiilişkisini analiz etmektir. Çalışmada 1995 – 2015 yılları arasındaki kamuharcamalarının ekonomik sınıflandırılmasının etkisi üzerinde durulmuştur. Kamuharcamaları anlatılırken harcamalara neden olan etkenler ve kamu harcamalarınıele alan görüşler üzerinde durulmuş ve ülkenin yıllar itibariyle harcama değerlerisınıflandırılmıştır. Bu sınıflandırma idari (yönetsel ) ve iktisadi ( ekonomik )sınıflandırma olarak ele alınmış ve sınıflandırma çeşitlerinin ülke payı içerisindekideğerleri incelenmiştir. Kamu harcamalarının yanında kamu gelirlerine dedeğinilmiştir. İncelenilen yıllar itibariyle vergi, harç gibi kamunun bütçesinekatkıda bulunan kavramlar üzerinde de durulmuştur. Dönemler içerisinde eldeedilen değerler ülke ekonomisinin nasıl bir yapıya sahip olduğunu ortaya koymuş,hem GSYH' nin hem de kamu harcamalarının ekonomi içindeki payları ortayaçıkmıştır. Kamu harcamalarında da ülkenin içinde bulunduğu duruma göre bazıdönemlerde artış yaşanırken bazı dönemlerde de azalma olmuştur.ANAHTAR SÖZCÜKLER: Kamu Harcamaları, Kamu Gelirleri Aim of this study is analysing the effect of government expenditures oneconomic structure. In this study, the effect of economic classification ofgovernment expenditures between 1995-2015 has been emphasized. Whileexplaining government expenditures, causes of them and arguments about themare emphasized. Expenditure amount of the country is also classified year by yearin this study. Classification was taken into consideration from governmental andeconomic point of view. The values of these classification parts within thecountryshare were examined. Besides government expenditures, public revenueitems were also mentioned. Concepts like taxes and fees, which contributegovernment budget, have also been stressed on behalf of the examined years.Gathered data values within the period showed the Turkey's economic structure.Shares of both GDP and government expenditures within the economy have beenrevealed. There have been ups and downs in the amaount of governmentexpenditures due to the economic state of the country from period to period.KEY WORDS: Government expenditures, public revenue 91

Bu çalışmanın amacı, Türkiye'deki belediyelerin ekonomik sınıflandırma esasına göre hazırlanan bütçelerinin yapısal analizini yapmaktadır. Bu amaç doğrultusunda birinci bölümde Türkiye'deki belediyelerin yapısı ve görevleri anlatılmıştır. Çalışmanın temel amacını gerçekleştirmek için belediyelerde uygulanan bütçe sistemleri de ikinci bölümde ele alınmıştır. Çalışmanın üçüncü bölümünde yapılan analiz temel olarak belediye türü ile coğrafi bölge faktörlerinin nüfus ve milli gelir gibi faktörlerle normalleştirilmiş bütçe kalemleri unsurları üzerindeki etkisini inceler. Çalışmanın araştırma bölümü sonuçları genel olarak yorumlandığında, çalışma kapsamında hesaplanan değişkenlerin belediyelerin türleri ile coğrafi bölgelere göre farklılıklar gösterdiği görülmüştür. The purpose of the present study is to analyse municipality Budgets prepared under the codes of economic classification. In pursuing this goal, missions and structure of municipalities are explained in the first section. Budget systems of municipalities are elaborated in the second section. The analysis taken place in the third section aims to measure the role of municipality type and geographic region factors on the budget items which are normalized by population and national income. Results demonstrate that there is an impact of municipality type and geographic location on the variables computed for the analysis. 101

This paper proposes a new measure of public expenditure force that policy makers and budget analysts should track in detail over time in routine fiscal monitoring. The paper suggests that adopting the measure will not only warn policy makers of possible impending fiscal pressures, but will help them to differentiate between those budgetary pressures that are temporary and those that may require reforms. The main utility of the expenditure force measure will be in country fiscal analysis. Measuring force across the entire budget allows practitioners to monitor and decompose the micro drivers of public spending pressure, watch out for rapidly expanding spending lines, and identify priorities for reform before these pressures lead to macro fiscal problems. Yet by its construct, spending force is internationally comparable, and independent of expenditure levels or spending types. This could allow global monitoring comparisons and global research into the drivers of public spending force across particular types of country characteristics and economic conditions. In time, and as more data become available, researchers can use the force measure to compare and contrast the dynamics of expenditure types across countries. For example the measure can be used to explore what gives some spending types an initial impulse; whether underlying factors cause different public spending categories to grow faster than average, or to accelerate over time; and what successful countries have done to manage rising force without damaging public services. Since force seems to be a decent predictor of fiscal episodes, it is suggested that “speed limits” for spending might be a feasible component of fiscal rules.

Union Budget policies in Myanmar have undergone fundamental shifts since 2011 to accelerate delivery of essential public services. This first ever Public Expenditure Review (PER) for Myanmar tries to better understand these shifts and recommend ways to further align budget policies to development priorities. The Myanmar PER 2015 is divided into five parts: (i) sustainability of aggregate fiscal policy; (ii) rebalancing the composition of the Union Budget; (iii) improving coverage, quality and equity of education services; (iv) going from more to better government spending on health; and (v) a sound fiscal framework for sub-national service delivery. The book is arranged as follws: (i) chapter one starts with introduction; (ii) chapter two deals with sustainability of aggregate fiscal policy; (iii) chapter three focuses on rebalancing the composition of the union budget; (iv) chapter four deals with improving the coverage, quality and equity of education; (v) chapter five suggests from more to better government spending on health; and (vi) chapter six talks about fiscal framework for sub-national service delivery.

Este artigo teve como objetivo avaliar a prevalência de atrofia nutricional e nanismo nutricional em escolares, de 6 a 11 anos de idade, de escolas públicas de Tabatinga, Amazonas, Brasil. Foi realizado um estudo transversal no qual foram avaliadas 340 crianças através de dados antropométricos (peso e estatura). Utilizou-se os índices altura/idade e peso/idade baseados no escore-z. Os estudantes com altura/idade inferior a -2 Desvio Padrão foram classificados com atrofia nutricional e aquelas com peso/idade inferior a -2 Desvio Padrão com nanismo nutricional. O Consumo Energético-Proteico foi avaliado por meio de Questionário de Frequência Alimentar A Renda Familiar em Classes Econômicas se baseou nos critérios da Associação Brasileira de Empresas de Pesquisa. Verificou-se que 18 estudantes (5,3%) apresentaram altura/idade abaixo de -2 Desvio Padrão. Contudo, não houve estudantes com peso/idade abaixo de -2 Desvio Padrão. Notou-se que nem todas as crianças com déficit nutricional eram de classes economicamente vulneráveis (C, D, E). O consumo alimentar evidenciou carência de proteínas e de calorias saudáveis na dieta dos estudantes, sendo o principal determinante da desnutrição nessa população. Não houve correlação entre o nanismo nutricional e o rendimento escolar dos estudantes. Este artículo tuvo como propósito evaluar la prevalencia de atrofia nutricional y enanismo nutricional en estudiantes, de 6 a 11 años de edad, de escuelas públicas de Tabatinga, Amazonas, Brasil. Fue realizado un estudio transversal en que fueron evaluados 340 estudiantes a través de datos antropométricos (peso y altura). Se utilizó los índices altura/edad y peso/edad basados en el score-z. Los estudiantes con altura/edad inferior a -2 desviación estándar fueron clasificados con atrofia nutricional y aquellas con peso/edad inferior a -2 desviación estándar con nanismo nutricional. El Consumo Energético-Proteico fue evaluado por medio de Cuestionario de Frecuencia Alimentaria. El ingreso familiar clasificado en clases económicas se basó en criterios de la Associação Brasileira de Empresas de Pesquisa. Se verificó que 18 estudiantes (5,3%) presentaron altura/edad abajo de -2 desviación estándar Sin embargo, no hubo estudiantes con peso/edad abajo de -2 desviación estándar Se percibe que ni todos los estudiantes con déficit nutricional eran de clases económicamente vulnerables (C, D, E). El consumo alimentario evidenció carencia de proteínas y de calorías saludables en la dieta de los estudiantes, siendo el principal determinante de la desnutrición en esa población. No hubo correlación entre el nanismo nutricional y el rendimiento escolar de los estudiantes. This paper evaluated the prevalence of wasted and stunted, in scholars, from six to 11 years of age, of public schools of Tabatinga, Amazonas, Brazil. A cross-sectional study was performed, in which 340 children were evaluated using anthropometric data (weight and height). It was used the indexes height-for-age and weigh-for-age based on the score-z. The students with inferior height-for-age to -2 standard deviation were classified with wasted and those with inferior weight-for-age to -2 standard deviation, with stunted. The consumption energy and proteins it was evaluated through Questionnaire of Alimentary Frequency The family income, by economic classes, had as base the criteria of the Associação Brasileira de Empresas de Pesquisa. It was verified that 18 students (5.3%) they presented height-for-age below -2 standard deviation. However there were not students with weight-for-age below -2 standard deviation. Nor all the children with nutritional deficit were economically of classes vulnerable (C, D, E). Food consumption evidenced lack of healthy proteins and calories in the students' diet, being the principal determinant of the malnutrition in that population. There was no correlation between stunting and academic performance of students.

This South African Agricultural Public Expenditure Review (AgPer) is one of a series of similar studies undertaken in several countries in Sub-Saharan Africa under the Comprehensive Africa Agriculture Development Program (CAADP) of the African Union’s (AU) New Partnership for Africa’s Development (NEPAD) which encourages governments and development partners (DPs) to target public expenditure on the agriculture sector as the most effective way of stimulating growth. The overall purpose of the budget tracking and public expenditure review is to provide recommendations to address budgetary planning, budget execution, and accountability in the agricultural sector, the creation of a reliable data base, and more effective intra- and inter-sectoral coordination. It is also aimed at stimulating increased resource allocations and to enhance the harmonization and alignment of resources around national and provincial priorities in the agricultural sector. The report aims to produce the following outputs: foundation data set for understanding reflecting the COFOG and South African nomenclature in budgeting; synthesis of the level, composition and quality of budget; and recommendations for enhancement of the budget tracking process.

The report contains eight chapters. Chapter one leads off with the main macroeconomic and fiscal determinants to understand the general health financing situation in DRC. Its sections one and two provide a brief overview of the country’s macroeconomic and fiscal environment. Section three sheds new light on decentralization, a core health issue, and focuses on the fiscal implications of decentralization. Section 4 offers a brief analysis of the management of public finance, a key element for the effectiveness and quality of expenditure, especially in health. Chapter two starts with a brief overview of the main objectives and analyzes its organization and governance, with a focus on health care delivery. Chapter three discusses the performance of the main health system’s outputs and outcomes. Section one analyzes major changes in health outcomes based on different household surveys. Section two addresses service coverage with a focus on mother and child services. Section three explores service quality issues. In a detailed analysis of health financing sources, Chapter four looks at changes in public, external, and private sources over 2008–2013 (section one). Section two analyzes the adequacy of government funding for health financing needs, and assesses the prospects for expanding fiscal space for health. Chapter five examines government funds mobilized for health, both allocated in the budget and executed (or actuals). Government resources for health are taken to mean all domestic financing sources allocated to the Ministry of Public Health and other health entities. Section one examines changes in the health budget envelope over 2007–2013, while section two focuses on actual spending. Section three analyzes government executed expenditure by nature and section four reviews trends and types of personnel expenditure, the largest share of government health expenditure. Chapter six focuses on health expenditure performance in the light of three main parameters: financial protection; equity; and efficiency. Section one analyzes financial protection using standard indicators (share of out-of-pocket payments, catastrophic expenditure, and impoverishing expenditure). Section two scrutinizes health outcomes and service use disparities and inequalities based on income, gender, and place of residence. The last section presents an overview of the efficiency of health expenditure in DRC, primarily in comparison to its peer countries. Chapter seven analyzes health financing from the point of view of the provinces, the new ‘entitled’ authorities for the health sector, drawing on a survey of financial and fiscal data from six provinces. Section one presents an overview of health financing flows after decentralization. Section two focuses on financing sources for the health sector at the provincial level, examining provincial government funds, external assistance, and central government transfers. The chapter ends with an analysis of the volume and type of decentralized government health expenditure. The report concludes in a brief chapter eight with a series of recommendations to improve short- and medium-term health sector financing and performance.

Swiss Confederation Ukraine has extensive public infrastructure inherited from the Soviet times but much of it has fallen into disrepair over the past decades and needs major rehabilitation or replacement so that growth may continue. Creating fiscal space for investing more is one of the critical tasks that facing the country, but a constrained fiscal space together with the use of investments as a stimulus for growth call for more efficiency in public investment management practices. There are a number of fundamental issues that need to be addressed if Ukraine is to make progress in its reform ambitions for public investment management (PIM). The most significant are: (1) most projects avoid scrutiny due to loopholes in classification (lack of definition of a public investment project); (2) there is no effective economic appraisal and appraisal review procedures in place due to limited human resource (HR) capacity, and no common technical standards; (3) the PIM system does not seem to block new projects from entering the budget but allows ministries to delay ongoing ones and squeeze in new ones; and (4) lack of strategic guidance with which to prioritize complicates project selection. One of the fundamental building blocks of a sound PIM system is a clear, legal definition of what counts as a public investment project and what does not. It should be pointed out that this already high discrepancy is only a comparative measure of input values. Developing projects that are output and performance driven should yield even greater efficiencies. Between 2000 and 2008, Ukraine was an average growth performer in a fast growing region, with gross domestic product (GDP) growth averaging 7 percent. As the global financial crisis hit the Ukrainian economy it contracted by 15 percent in 2009, exposing its underlying macroeconomic and structural vulnerabilities. As a result of the insufficient structural transformation and impact of the economic crisis, Ukraine now faces substantial fiscal pressures that threaten economic stability and growth. The Government of Ukraine recognized the need for a modern public financial management (PFM) system and put considerable emphasis on several aspects of PFM reforms. Training for the development of capacity in the PIM system is tricky in Ukraine. It is becoming clear that due to the dynamic nature of the Ukrainian civil service, officials are rapidly moving from one area of the Administration to another.

Southeast Sulawesi is one of Indonesia's developing provinces and over the past five years has achieved one of the country's highest growth rates. In 2010, Southeast Sulawesi's economy grew at 8.2percent the third fastest in Indonesia. The poverty rate has declined significantly in the past 10 years and the unemployment rate is one the lowest in Indonesia. Per capita expenditure in Southeast Sulawesi has increased nine-fold compared to pre decentralization rates Southeast Sulawesi's consolidated per capita expenditure now falls in the top 10 in Indonesia. However, Southeast Sulawesi is still facing a range of challenges. The Human Development Index (HDI) has continued to lag at 25th in Indonesia over the past five years. Although regional Gross Domestic Product (GDP) has grown rapidly, in real per capita terms it is still far below the national provincial average. Southeast Sulawesi' poverty rate also remains above the national average. It will be important for the high and growing rate of per capita expenditure to be matched with improvements in public financial management capacity within the local government. In the context of overcoming these challenges and capitalizing on expanding opportunities, the local governments in Southeast Sulawesi and in particular the provincial government need to work harder to make the most of its budgetary resources. The development agenda and programs must be sharpened and budget allocations must be optimized to achieve development targets, especially in the strategic sectors of education, health, infrastructure and agriculture. This report contains findings and recommendations intended to support sub national governments in Southeast Sulawesi province to enhance their public financial management performance; improve the quality of evidence based planning and budgeting; and accelerate the achievement of existing development targets.

This is a first for Indonesia: Program Keluarga Harapan (PKH) is the only household-targeted social assistance initiative to have designed randomized impact evaluation into the initial allocation of the program. This brings three major benefits for policymakers: 1) the evidence available for evaluating the impacts of the PKH program on household welfare is extensive and sound; 2) the program design and the impact analysis design have generated additional excitement, both nationally and internationally, about the program, its goals and social assistance initiatives in general; and 3) the results and underlying data will be made publicly available, which has already spurred interest in additional evaluations that will stock the shelves of social assistance policy research libraries. PKH's success in delivering real benefits to the very poor and in changing behaviors deserves further support and encouragement. PKH's initial weaknesses in implementation and delivery deserve continuing attention and thoughtful solutions for greater effectiveness. The Government of Indonesia (GOI) plans on expanding the PKH program to as many as three million households; while it is doing so, it should continue to refine implementation, coordinate and collaborate with affiliated service providers in health, education, and local government services, and continue developing a corps of organized, enthusiastic, and skilled facilitators who can assist very poor households in achieving healthier behaviors.

Direct cash transfers for vulnerable elderly and disabled populations have been provided by the Ministry of Social Welfare (Kementerian Sosial, Kemensos) since 2006; a similar cash transfer for at-risk youth was inaugurated in 2009. The Government of Indonesia's (GoI) pro-poor development initiatives, international agreements and domestic laws and regulations, and considerable experience delivering more general social assistance programs led to the creation of cash transfers for these historically neglected and difficult-to-reach groups. These programs Jaminan Sosial Lanjut Usia (JSLU), Jaminan Sosial Paca Berat (JSPACA), and program Kesejahteraan Sosial Anak (PKSA) for the elderly, disabled, and youth respectively transfer cash directly to beneficiaries. They account for increasing shares of the Kemensos overall budget, but subsidies directed to care and rehabilitation facilities as well as direct provision of institutional care still account for a noticeable portion of the Kemensos budget for these groups. Program support operations socialization and outreach; allocation, targeting and prioritization; monitoring and evaluation; and complaints and grievances have very small budgets and depend crucially on cooperation and enthusiasm from local governments and facilitators. A full range of safeguarding activities is spelled out in program guidelines but these have not been institutionalized at the local implementation level. There is variation in the content, methods, frequency, completion rates, and outcomes in all safeguarding activities, and no easy-to-use reporting process that would ensure information from implementation level reaches the central funding and policy agency, Kemensos. The note summarizes quantitative and qualitative evidence in order to build a sound foundation for evaluating the cash transfer programs JSLU, JSPACA, and PKSA provided by Kemensos. The evidence on which the evaluation is based here is composed primarily of first-hand observation of the programs in operation. Where possible information collected from administrative records, including monitoring and evaluation reports, and from Kemensos itself, is summarized. Design features, efficiency and effectiveness of program implementation and operation, and impacts (intended or not) the program produces for beneficiaries are all analyzed in as much detail as possible. Current policy planning within Kemensos assumes expansion of these programs in the coming years, so an evaluation of the programs' features is relevant for Indonesian policymakers and stakeholders.

Macroeconomic growth and incomes have been on the rise since the Asian Financial Crisis (AFC), but health service utilization and health outcomes in Indonesia have been slower to improve. Jamkesmas could provide valuable benefits by allowing cardholders to acquire preventative, curative, and catastrophic health care services without fees. When it promotes healthy households, keeps students active, alert, and participating in their education, returns adults to work sooner, and saves households from the high costs of healthcare, Jamkesmas' sizeable individual benefits should be matched by increased social benefits resulting from a healthy and productive population. Jamkesmas has been provided to poor households, but many non-poor have also received Jamkesmas benefits due to dual central and local targeting processes which have led to frequent mismatches and errors in coverage. Health service providers find Jamkesmas difficult and costly to implement resulting in fewer services provided, and funds spent, on Jamkesmas beneficiaries. Local regulations regarding public health center management often conflict with Jamkesmas mandates, leaving health service providers confused and unwilling to use Jamkesmas funds to provide Jamkesmas beneficiaries with planned services. The future costs of an improved Jamkesmas program have not been adequately publicized and Jamkesmas' financial, fiscal, and political sustainability is uncertain.

Papua has abundant natural and fiscal resources but also faces great development challenges. On the one hand, Papua currently has the largest per capita fiscal capacity after West Papua. Papua is rich in natural resources such as non-oil-and-gas minerals and forest products. On the other hand, development challenges in Papua are significant, including geography, terrain and demography. In general, Papua is still underdeveloped both socially and in economic terms compared to other regions in Indonesia. This underdevelopment is evident in most poverty, education, health, and infrastructure indicators. The economy and investment in Papua are dominated by the mining sector and, in a distant second place, the agricultural sector. Between 2004 and 2007, the mining sector accounted for more than 50 percent of the Papua's gross regional domestic product (GRDP). As a consequence, economic growth was determined by fluctuations in mineral commodity prices. The second largest sector is agriculture, which accounts for about 14-18 percent of GRDP. This sector absorbed the most workers in Papua province until 2008. Meanwhile, industry continues to lag and contributed less than 10 percent to GRDP. The PEA is a part of the PEACH (Public Expenditure Analysis and Capacity Harmonization) program. This program is an initiative of the Government of Papua to continuously improve its public financial management performance. Consequently, the analysis contained in this report addresses issues that are the region's main focus. Today, the Government of Papua is trying actively to achieve a 'New Papua' through implementing the following agenda: a) restructuring the local government; b) developing a prosperous Papua; c) developing a safe and peaceful Papua; and d) improving and accelerating the development of basic infrastructure and facilities.

North Sulawesi province is one of the most developed provinces in eastern Indonesia. Far-reaching development has taken place over the past ten years. Presently, North Sulawesi province has the second highest Human Development Index score in Indonesia, and its poverty rate is low in comparison with other provinces. Over the past decade, per capita gross regional domestic product (GRDP) has doubled and sub-national government spending has increased significantly. Nevertheless, there remain various development challenges to address as well as various potential resources and opportunities to pursue. North Sulawesi's performance in regional financial management has been relatively good, but discrepancies remain in the performance and capacity of different work units within each regional government and also between different regional governments in the province. To address challenges, take opportunities, and increase development performance, sub-national governments in North Sulawesi, particularly the provincial government, need to better utilize their fiscal resources. Clearer vision, mission, indicators and development targets must be accompanied by greater efforts to prepare a more directed budget, and to formulate higher quality programs and activities more consistent with planning targets. This report is an effort to assist North Sulawesi's sub-national governments to improve their regional financial management performance, to improve the quality of planning and budgeting, and finally to contribute to local development performance. The report results from strong cooperation between sub-national governments in North Sulawesi province, the Economics Faculty of Sam Ratulangi University, which was supported by CIDA, the Australian Agency for International Development (AusAID) and the World Bank. North Sulawesi Province BAPPEDA (Head of the Regional Development Planning Agency) played an important role in facilitating the preparation of this report. It is expected that this report will benefit North Sulawesi's sub-national governments, sub-national governments elsewhere in Indonesia and the central government by serving as a reference for efforts to improve sub-national financial management performance and the regional development process. Finally, this report can contribute to better and more effective sub-national financial management and governance. Overall, North Sulawesi's strategic sectors (health, education, infrastructure and agriculture) are performing better than in other provinces in eastern Indonesia.

Šio darbo tikslas – atskleisti valstybės išlaidų apimties ir struktūros įtaką šalies ekonominiam augimui. Sąryšis tarp valstybės išlaidų ir šalies ekonominio augimo yra dviprasmiškas. Tam tikro lygio valstybės išlaidos yra pageidaujamos sėkmingam ekonomikos vystymuisi. Tačiau pasiekus tam tikrą tašką, valstybės išlaidų augimas yra nepalankus ir pradeda slopinti ekonominį augimą, t.y. valstybės išlaidų apimtis turi būti nei per didelė, nei per maža. Ryšį tarp valstybės išlaidų apimties ir ekonominio augimo paaiškina Rahn‘o kreivė. Valstybės išlaidų poveikis šalies ekonominiam augimui stipriai priklauso nuo šalies išsivystymo lygio. Pagal galimą poveikį šalies ekonominiam augimui, valstybės išlaidos skirstomos į produktyvias (teigiamas poveikis) ir neproduktyvias (neigiamas poveikis). Prie produktyvių išlaidų siūloma priskirti tokius funkcinius valstybės išlaidų elementus kaip gynyba, viešoji tvarka ir visuomenės apsauga, ekonomika, aplinkos apsauga, būstas ir komunalinis ūkis, sveikatos apsauga, švietimas. Prie neproduktyvių išlaidų siūloma priskirti bendras valstybės paslaugas, socialinę apsaugą bei poilsį, kultūrą ir religiją. Didinant produktyvių išlaidų procentinę dalį visų valstybės išlaidų struktūroje, galima pasiekti spartesnio ekonominio augimo. Nustatyta, kad produktyvių ir neproduktyvių išlaidų poveikis ekonominiam augimui taip pat priklauso nuo valdymo kokybės bei išlaidų finansavimo būdo. Ištyrus priklausomybę tarp valstybės išlaidų apimties ir BVP pokyčių... [toliau žr. visą tekstą] The aim of this paper is to reveal how public expenditures volume and composition can contribute to the economic growth. The relation between public expenditures and economic growth is ambiguous. A certain level of public expenditures volume is desirable for the successful economic development of a country. However, at the particular point the increase in public expenditures volume becomes unfavourable and leads to the sluggish rates of economic growth. The Rahn curve explains the relation between public expenditures volume and economic growth rates. The impact of public expenditures on the economic growth depends on the development level of a country. According to the influence that can be made to the economic growth, public expenditures are classified as productive (positive impact) and non-productive (negative impact). Expenditures on defence, public order and safety, economic affairs, environmental protection, housing and community amenities, health, education are ought to be productive public expenditures. Expenditures on general public services, recreation, culture and religion, social protection are attributed to non-productive public expenditures. The increasing share of productive expenditures in total volume of public expenditures might lead to more rapid rates of the economic growth. However, it was settled that the impact of productive and non-productive expenditures depends on the management quality and the financing way of expenditures. The analysis of the... [to full text]

[...] Pagal funkcinę klasifikaciją valstybės išlaidos yra skirstomos į produktyvias ir neproduktyvias. [...] Pasitelkiant kryžmine (ekonomine–funkcine) klasifikacija, galima nustatyti, koks yra tam tikro funkcinio valstybės išlaidų elemento produktyvumo / neproduktyvumo lygis. Tam reikia apibrėžti kiekvieno ekonominio valstybės išlaidų elemento galimą poveikį šalies ekonominiam augimui, tuomet ekonominius valstybės išlaidų elementus galima suskirstyti pagal produktyvumo požymį į produktyvias, neutralias ir neproduktyvias. Remiantis valstybės išlaidų skirstymu pagal funkcinę klasifikaciją į produktyvias ir neproduktyvias bei valstybės išlaidų skirstymu pagal ekonominę klasifikaciją į produktyvias, neutralias ir neproduktyvias, nustatomi funkcinių valstybės išlaidų elementų produktyvumo lygiai. Analizuojant neproduktyvių funkcinių valstybės išlaidų elementų neproduktyvumo lygius, buvo pastebėta, kad labiausiai neproduktyvūs pagal eilę yra tokie funkciniai valstybės išlaidų elementai kaip „socialinė apsauga“, „bendros valstybės paslaugos“, „poilsis, kultūra ir religija“. Analizuojant produktyvių funkcinių valstybės išlaidų elementų produktyvumo lygius, buvo pastebėta, kad jie nėra labai produktyvūs, jeigu juos vertinti tik pagal ekonominiu požiūriu produktyvias išlaidas. Jeigu daryti prielaidą, kad produktyvumo lygis susideda iš produktyvių ir neutralių išlaidų, tuomet labiausiai produktyvūs pagal eilę yra tokie funkciniai valstybės išlaidų elementai kaip „būstas ir komunalinis ūkis“, „sveikatos apsauga“, „aplinkos apsauga“, „ekonomika“. Tokie elementai kaip „gynyba“, „viešoji tvarka ir visuomenės apsauga“ bei „švietimas“ pasižymi aukštais neproduktyvumo lygiais, nors teoriškai yra išskiriami kaip produktyvūs valstybės išlaidų elementai. […] This paper analyses the importance of public expenditures classification not only by functions, but also by economic categories. Other research papers analyse the importance of public expenditures volume on the economic growth. Recently, the composition of public expenditures has become the focus of attention. However, most scientists consider only functional classification of public expenditures, conducting the analysis of the public expenditures composition. The novelty of this paper might come in view through the analysis of the public expenditures composition as we use not only functional, but also economic classification. According to the functional public expenditures classification, productive and non-productive expenditures are distinguished. Productive public expenditures are those that might stimulate the economic growth. The problem is that productivity levels of functional components of public expenditures are not examined. The statement, saying that some functional component of public expenditures is non-productive, is very abstract. The measurement of non-productivity level of some non-productive functional component of public expenditures would give us more thorough information. The aim of this paper is to evaluate the productivity levels of functional components of public expenditures according to the economic classification. Analysing other research papers, it was determined that such economic components of public expenditures as "wages and social insurance", "usage of goods and services", "asset cost", "subsidies", "grants" and "social benefits" are non-productive, that is, those components might have the negative impact on the economic growth. "Contribution to European Union budget", "Financial support and general sponsorship, transferred to EU" and "other expenditures" are determined to be neutral as their nature is of political, not economic, decisions. Other expenditures simply can not be defined. "Transactions concerning tangible and intangible assets and the implementation of financial liabilities" is the only productive economic component of public expenditures as this component is determined to be capital expenditures that naturally have positive impact on the economic growth. Analysing non-productivity levels of non-productive functional public expenditures components, it was noticed that the most non-productive functional components are "social protection", then "general public services" and then "recreation, culture and religion". Analysing productivity levels of productive functional components of public expenditures, it was noticed that they are not so productive if we consider only productive economic expenditures. If we assume that productivity level consists of productive and neutral expenditures, then the most productive functional components are "housing and community amenities", then "health", then "environmental protection" and then "economic affairs". "Defence", "public order and safety" and "education" have high non-productivity levels, however, theoretically they are determined to be productive. In our previous research paper we found out that "public order and safety" and "education" have negative impact on GDP growth. As we measured productivity levels of these functional components, it is more obviously why such negative statistical relation was found.

During the past two decades Colombia has been developing and improving its National Results-Based Management and Evaluation System (SINERGIA). The development of this system has been a focal point in Colombia's state reform towards performance-based management, particularly at the central administration. After 15 years of progress, overcoming the effects of institutional, political, and fiscal obstacles, SINERGIA has achieved one of the highest levels of development and customization, and it is held up as an example of best practices by multilateral organizations, donor agencies, and other governments. The monitoring and evaluation (M&E) system that Colombia adopted sought to promote a results focus on both planning and budgeting processes, simultaneously. However, during implementation the results-based planning model superseded the budgeting model, owing principally to the architecture of Colombia's central administration and to the institutional placement of SINERGIA within the Department of National Planning. Compared with similar experiences in other countries, the process by which SINERGIA advanced institutionalization is notable for the way it combined high-ranking, wide ranging, and formal mechanisms with the development of informal practices in key areas of the public sector. Many lessons for other countries are identified in this paper. Some of the key factors in Colombia's success are as follows: 1) the importance of having a central governmental department act as a champion supporter, and using an opportunistic approach to include the M&E system as a key pillar on public sector reform agendas; 2) the kind of regulatory and incentives framework on which the M&E system is based, and the sustained effort in promoting 'cultural' change and developing evaluation capacities; 3) the political role of the President in the system's institutionalization process; 4) the powerful part that technically defined methodologies and dissemination mechanisms have played in the system's institutionalization strategy; 5) the collaborative approach used to strengthen evaluation practices and to enhance the community of evaluators; and 6) the demand-driven approach for introducing M&E at the regional level.

The public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Iraq's substantial public financial resources. Both parties support the reform and modernization of public financial management (PFM), as articulated in the International Compact for Iraq (ICI). Secondly, international experience demonstrates the importance of establishing a baseline against which progress in PFM over time can be measured. This implies the need for an assessment which provides the information necessary to measure the performance of a country's PFM system. Thirdly, the devastating circumstances in Iraq during the past 5 years have made the institutional arrangements for PFM the subject of considerable uncertainty. The PEIA can help to shape and prioritize the necessary development program. The report is organized in two main parts. Volume one contains a summary of the main issues to emerge from the public expenditure and financial accountability (PEFA) assessment and a discussion of a number of specific PFM issues of current importance to Iraq, including: capital investment budgeting (CIB), oil revenue management, the Iraq financial management information system (IFMIS), public accounting and accountability, and payroll management. Volume two contains a detailed technical analysis behind the PEFA assessment.

The public expenditure and institutional assessment (PEIA) were motivated by a number of factors. First, both the Government of Iraq (GoI) and its international development partners have recognized the critical importance of sound management of Iraq's substantial public financial resources. Both parties support the reform and modernization of public financial management (PFM), as articulated in the International Compact for Iraq (ICI). Secondly, international experience demonstrates the importance of establishing a baseline against which progress in PFM over time can be measured. This implies the need for an assessment which provides the information necessary to measure the performance of a country's PFM system. Thirdly, the devastating circumstances in Iraq during the past 5 years have made the institutional arrangements for PFM the subject of considerable uncertainty. The PEIA can help to shape and prioritize the necessary development program. The report is organized in two main parts. Volume one contains a summary of the main issues to emerge from the public expenditure and financial accountability (PEFA) assessment and a discussion of a number of specific PFM issues of current importance to Iraq, including: capital investment budgeting (CIB), oil revenue management, the Iraq financial management information system (IFMIS), public accounting and accountability, and payroll management. Volume two contains a detailed technical analysis behind the PEFA assessment.

Colombia's National Results-Based Management and Evaluation System (SINERGIA) is one of Latin America's outstanding results-based monitoring and evaluation initiatives. With 15 years of progressive development, SINERGIA has endured the countries' institutional, political, and fiscal problems and has attained one of the highest levels of development and customization in Latin America. Based on its accomplishments it has been held up as an example by multilateral organizations, donor agencies, and other governments. This paper examines the experience of institutionalizing Colombia's monitoring and evaluation (M&E) system, from the perspective of a former SINERGIA manager: Manuel Fernando Castro, Director of Public Policy Evaluation, and Department of National Planning. This study is meant to complement previous studies by other authors with an insider's account, description, and analysis of the obstacles encountered and the results obtained. Likewise, it presents recommendations on how to ensure further institutionalization and identifies several lessons that might be of interest to professionals who are developing evaluation systems in other countries.

This paper synthesizes the findings from a series of case studies on the interaction between the PRSP process and the budget. The five studies, Bolivia, Burkina Faso, Cambodia, Tanzania and Vietnam aim to assess the extent to which public finance management and budget allocations reflect the principles and content of the Poverty Reduction Strategy Paper PRSP, hence providing insights into progress in PRS implementation. The cases also shed light on whether the PRSP process itself has fostered more accountable, efficient and pro-poor budget processes and allocations as of 2003.The PRSP process, with its focus on data and information for evidence-based policy-making, open and participatory policy-making processes, poverty results and country-led donor coordination, alignment and harmonization has the potential to significantly improve the pro-poor focus and general accountability of budgeting processes.The cases confront a number of methodological challenges. First, in some countries and sectors, lack of appropriate data constrained the extent to which the research questions could be fully answered. Second, the PRSP remains a relatively recent innovation in all the countries studied and we recognize that many of our findings are preliminary, and require additional confirmation over time. Third, any assessment of the value added of the PRSP approach needs to be cognizant of the initial conditions in country, both to avoid ascribing successes to the PRSP which pre-date its existence, and to temper expectations about what the approach can deliver in a relatively short space of time given the starting point of each country. To address this last challenge, the case studies explicitly acknowledge the pre-existing situation in-country and try to assess the value added of the PRSP process.The four countries studied have a number of common features.Finally, and perhaps most importantly, all five countries share a high-level political commitment to addressing poverty, although the extent to which this commitment permeates throughout government agencies varies from country to country.The five countries, however, also display many distinctive features. Bolivia and Cambodia, for example, both suffer from high degrees of political fragmentation, which in Bolivia has manifested itself as civil unrest on a number of occasions in the last two years. Burkina Faso, Tanzania, and Vietnam, on the other hand, benefit from more stable political systems and an inherited commitment to pro-poor policies from socialist governments.

An economic classification is a partition of the economy which must describe it. When description is bad, why we have to change this classification, it become difficult to built long run time series data, because we cant link data between old and new classification. This paper presents our method to built the Greater Common Economic Classification (GCEC) from two INSEE’s classification (NAP and NES).