The Kiribati Budget

User’s Manual toThe Kiribati Expenditures Database

The World BankAugust 2012

ContentsTables and Figures..................................................................................................................31. Introduction.........................................................................................................................42. Structure of Database..........................................................................................................6

2.1 Particularities of the Data..............................................................................................63. Database Organization........................................................................................................74. Chart of Accounts...............................................................................................................95. How to use the Kiribati Database. Some examples..........................................................35

5.1. Example 1. Time Series Analysis..............................................................................365.2. Example 2. Composition Breakdown........................................................................375.3. Example 3. Revenues.................................................................................................385.4. Example 4. Development Budget and Projects Funded by Donors...........................39

Tables and FiguresFigure 1. Hierarchical relation among variables.....................................................................8Figure 2. Examining Government Expenditure across years................................................36Figure 3. Examining the Composition of Expenditure by Sector.........................................37Figure 4. Revenues................................................................................................................38Figure 5. Development Budget and Projects Funded by Donors..........................................39

Table 1. Summary of Variables..............................................................................................6Table 2. Variable description..................................................................................................7

1. IntroductionA central function of any government involves collecting and spending public funds and maintaining records of such expenditures. National budgets vary greatly in terms of their organization, transparency, accuracy, and level of detail. For the researcher, the ability to easily access and analyze budgetary flows is essential to providing thorough and timely advice to policymakers and relevant stakeholders.

The purpose of the BOOST project (started by the World Bank in early 2010) is to enhance the transparency and efficiency of public spending across the globe by improving access to government expenditure data and linking spending to relevant results. As of August 2012, the BOOST Team has collected and processed detailed government expenditure data from more than twenty countries across four regions, creating easy-to-use databases that have been employed by World Bank researchers on a variety of projects. As of today, 10 countries have agreed to make their databases publicly available. Kiribati is the first country to provide revenue data as part of the BOOST Initiative.

The purpose of this project was to construct a comprehensive database of Kiribati’s budget by collecting, disaggregated revenues and expenditures executed by the central government from data provided by the Ministry of Finance for the period between 2002 and 2011, and presenting the final product in a user-friendly manner for use by researchers. This manual describes the resulting database and provides the information necessary to analyze Kiribati public expenditures. This document is organized as follows:

Part II outlines the structure of the data provided by the Kiribati Government.

Part III presents the organization of the database.

Part IV provides a complete codebook with value codes and variable definitions.

Part V explains how to use the database with an Excel pivot table.

The BOOST team would like to thank staff at the Ministry of Finance, as well as the growing BOOST user community of researchers and policymakers, who continues to provide useful feedback as this project strives to grow and improve. We hope that this tool is helpful in opening new avenues for analysis and providing answers to important questions regarding the efficiency, equity, and effectiveness of government spending.

The core BOOST team for Kiribati consists of Massimo Mastruzzi (mmastruzzi@worldbank.org), Tobias Haque (thaque@worldbank.org), and Francisco Vazquez-Ahued (fvazquezahued@worldbank.org). Please feel free to contact us with any questions or suggestions about BOOST.

We hope this database is helpful in opening new avenues of analysis and providing answers to important questions regarding the efficiency, equity, and effectiveness of government spending.

2. Structure of DatabaseThe data provided by the Kiribati Government includes revnues and expenditures executed by the central government. The data is disaggregated by administrative, economic, and functional classification. It also includes classifies every budget line by budget type (recurrent or development). Figure 1 summarizes the main features of the database.

Table 1. Summary of Variables

Type of classification Number of levels available in databaseLevels of government (central, regional, parastatals, etc)

Central

Administrative 1/ 1Functional 2Economic 4Programatic N/AProject 2/ 1Geographic N/ASource of funding N/AType of budget 11/Database includes only expenditures of central government

2.1 Particularities of the DataCompared with other datasets, the Kiribati database presents the following particularities particularities:

The inclusion of revenue data. It should be mentioned that Kiribat is one of the first countries to provde revenue data as part of the BOOST initiative, and the first to make it public.

The economic classification is GFS 2001. The functional classification is COFOG. The main limitation of the database concerns the economic classification of the

development budget. At the moment this manual was written, most of the lines of the development budget had not been identified. It should be mentioned, however, that it is still possible to identify projects across years at the individual level by name.

3. Database OrganizationThe final product of the work by the Kiribati Country Team and the World Bank Institute, the database presents expenditures and revenues executed by the Kiribati central government. Below is a complete list of variable descriptions. Figure 2 also shows the relationship between the variables as well as the hierarchy among them

Table 2. Variable description

Variable Description

Budgetary Divisions

year Yearbudgettype Budget type (Recurrent or development)

econ0 Economic Classification (Level 0): Revenue or Expenditureecon1 Economic Classification (Level 1)econ2 Economic Classification (Level 2)econ3 Economic Classification (Level 3)econ4 Economic Classification (Level 4)

function1 Functional Classification (Level 1)function2 Functional Classification (Level 2)project1 Project Classification

Administrative Divisions

admin1 Top level public authority (Ministry)

Revenue and Expenditure amounts

Approved Revenue Approved Revenue in Australian dollarsExecuted Revenue Executed Revenue in Australian dollars

Approved Expenditure Approved Expenditure in Australian dollarsExecuted Expenditure Executed Expenditure in Australian dollars

econ0 - Economic Classification (Revenue or

Expenditure)

econ1 - Economic Classification (Level 1)

econ2 - Economic Classification (Level 2)

econ3 - Economic Classification (Level 3)

econ4 - Economic Classification (Level 4)

econ5 - Economic Classification (Level 5)

function1 - Functional Classification (Level 1)

function2 - Functional Classification (Level 2)

Figure 1. Hierarchical relation among variables

4. Chart of AccountsThe following section presents a detailed list of the codes used in the relevant variables of the database. The codes employed in this guide were retrieved from the database itself.

As shown above, the variables can be grouped into four categories: budgetary divisions, administrative divisions, expenditure amounts, and additional classifications.

Variable Description

Budgetary Divisions

Budgettype Budget type (Recurrent or development)econ0 Economic Classification (Level 0): Revenue or ExpenditureEcon1 Economic Classification (Level 1)Econ2 Economic Classification (Level 2)Econ3 Economic Classification (Level 3)Econ4 Economic Classification (Level 4)

function1 Functional Classification (Level 1)function2 Functional Classification (Level 2)

The codebook for the respective budgetary division variables follows:

econ0 [Economic Classification (level 0): Revenue or Expenditure]RevenueExpenditure

econ1 [Economic Classification (level 1)]***Revenues11 Taxes12 Social contributions13 Grants14 Other revenue***Expenditures21 Compensation of employees22 Use of goods and services23 Consumption of fixed capital24 GFS25 Subsidies26 Grants27 Social benefits28 Other expense***Capital transactions31 Nonfinancial assets32 Financial assets33 Liabilities

econ2 [Economic Classification (level 2)]***Revenues111 Taxes on income, profits, and capital gins112 Taxes on payroll and workforce113 Taxes on property114 Taxes on goods nd services115 Taxes on interntionl trde nd trnsctions116 Other taxes121 Social security contributions122 Other social contributions131 From foreign governments132 From international organizations133 From other general government units141 Property income142 Sales of goods and services143 Fines, penalties, and forfeits144 Voluntary transfers other than grants145 Miscellaneous and unidentified revenue***Expenditures211 Wages and salaries212 Social contributions241 To nonresidents242 To residents other than general government243 To other general government units251 To public corporations252 To privet enterprises261 To foreign governments262 To international organizations263 To other general government units271 Social security benefits272 Social assistance benefits273 Employer social benefits281 Property expense other than interest282 Miscellaneous other expense***Capital transactions314 Nonproduced assets321 Domestic322 Foreign323 Monetary gold and SDRs331 Domestic332 Foreign

econ3 [Economic Classification (level 3)]

***Revenues1111 Payable by individuals1112 Payable by corporations and other enterprises1113 Unallocable1131 Recurrent taxes on immovable property1132 Recurrent taxes on net welth1133 Estate, inheritance, and gift taxes1134 Taxes on financial and capital transactions1135 Other nonrecurrent taxes on property1136 Other recurrent taxes on property1141 General taxes on goods and services1142 Excises1143 Profits on fiscal monopolies1144 Taxes on specific services1145 Taxes on use of goods and on permission to use goods or perform activities1146 Other taxes on goods and services1151 Customs and other import duties1152 Taxes on exports1153 Profits of export or import monopolies1154 Exchange profits1155 Exchange taxes1156 Other taxes on international trade and transactions1161 Pyle solely by business1162 Pyle by other than business or unidentifible1211 Employee contributions1212 Employer contributions1213 Self-employed or nonemployed contributions1214 Unallocable contributions1221 Employee contributions1222 Employer contributions1223 Imputed contributions1311 Current1332 Capital1411 Interest [GFS]1412 Dividends1413 Withdrawals from income of quasi-corportions1414 Property income attributed to insurance policyholders1415 Rent1421 Sales by market establishments1422 administrative fees1423 Incidental sales by nonmarket establishments1424 Imputed sales of goods and services1441 Current

1442 Capital***Expenditures2111 Wages and salaries in cash2112 Wages and salaries in kind2121 Actual social contributions2122 Imputed social contributions2511 To nonfinancial public corporations2512 To financial public corporations2521 To nonfinancial privet enterprises2522 To financial privet enterprises2611 Current2612 Capital2621 Current2622 Capital2631 Current2632 Capital2711 Social security benefits in cash2712 Social security benefits in kind2721 Social assistance benefits in cash2722 Social assistance benefits in kind2731 Employer social benefits in cash2732 Employer social benefits in kind2811 Dividends (public corporations only)2812 Withdrawals from income of qusi-corportions (public corporations only)2813 Property expense attributed to insurance policy holders2814 Rent2821 Current2822 Capital***Capital transactions3141 Land3212 Currency and deposits3213 Securities other than shares3214 Loans3215 Shares and other equity3216 Insurance technical reserves3217 Financial derivatives3218 Other accounts receivable3222 Currency and deposits3223 Securities other than shares3224 Loans3225 Shares and other equity3226 Insurance technical reserves3227 Financial derivatives

3228 Other accounts receivable3312 Currency and deposits3313 Securities other than shares3314 Loans3315 Shares and other equity (public corporations only)3316 Insurance technical reserves3317 Financial derivatives3318 Other accounts receivable3322 Currency and deposits3323 Securities other than shares3324 Loans3325 Shares and other equity (public corporations only)3326 Insurance technical reserves3327 Financial derivatives3328 Other accounts receivable

econ4 [Economic Classification (level 4)]***Revenue sideValue-added taxesSales taxesTurnover and other general taxes on goods and servicesMotor vehicle taxesOther taxes on use of goods and on permission to use goods or perform activities***Expenditure side

18th Commonwealth games Mel 062008 Xmas Island sports2nd national Communication UNFCC3rd national report to CBD3rd National reportng to UNCCD6th commonwealth games-Saipan9th Fespic Games Kuala LumpurA Leg to Stand OnADB Loan 724ADB Loan 1039ADB Loan 281ADB Loan 786ADB Loan 922ADB Loan No281 Nippon CausewayADB LoanNo1039 DBKADB LoanNo1648 SAPHEADB LoanNo724 Betio ShipyardADB LoanNo786 PUB

ADB LoanNo922 PUBAdditional Equity CPPLAlignment of MOPs, MDG to KDPAllowancesAMAK Com Ed Training CentreAMAK Review 2005AMAK Strategic Plan WorkshopAPW for Tobacco controlAPW Tobacco ControlAranuka Revolving FundArorae Fish Center - CapitalArorae hardware suppliesArtificial reef pilot reef-BetAssesment of Banaba PhosphateASSESSEMENT OF REMAUNTAssessment of Ess Public HealAssessment of Saw Mills IndustAssessment-Saw Milking IndustrAssistance for Shipping ServicATL CreditorsATR Leasing CompanyATR72 Inauguration FlightAus SP Healthy Is PromBanaba Commodity Revolng fundBanaba-women interst activitieBarbados Program of ActionBarbados Program of Action +10Basic Tourism & Hospitality TrainingBasketball Development ProgramBehavioural Impact in PreparationBELS (Basic Ed & Literacy SuppBeru Fish Center - Initial CapBiennial Slipping of RKS TeanoBiodiversity Strategy Action PBirth Registration Entry InforBlood Safety WorkshopBreastfeeding NutritionBreastfeeding WorkshopBroader cooperation-between KiBuildin Repairs and MaintenancBuilding MaintenanceBuilding MaterialsBuilding Repairs & Maintenance

Business award 2008Capacity Building EnvironmentCapacity Building PharmacenticaCapital Maintenace - KHCCarpenter & Engin Apre ToolsCatholic Youth SportCEDAW Awareness Program WorkshopCEFC Business trainingCEFE business trainingCentral Pacific Producer (CPP)CETC Training in Fiji for AmakCharter CostCharter Cost NPC WorkersChild friendly program & imporChild Friendly ProgrammeChild friendly programme & ECDChild Protection Baseline ReseChild protection projectChild protection-UNICEF projecCities & Communities Health PrCleaningClimate Change Action PlanClimate change Enabling servicClimate Charge Enabling ActiviComm of EnqCommission of EnquiryCommitment & Other FeesCommunication ChargesCommunication on Avian influenzaCommunity Fisheries (Banaba)Community mobolisation & AdvocCommunity Paralegal TrainingCompensation for Banana Churches XComputer EquipmentComputer Training in MS OfficeConduct Monitoring & evaluatioConductg research on NCD riskConsultancy FeeConsultative Meeting for treatmentConsumer Act Video ProductionCont to Dev Fund - Other ExpenCont to Dev Fund - Overseas TrContinuity of Care (Focus Group)

Contribution - MFAIContribution Foreign AffairsContribution to USPContruct of Fish cen Ono/otherCopra Industry(Revilising&SustCopra Price SubsidyCouncil ChargesCountry Forestry Outlook ReportCPT 6CPT5CRC Legal LiteracyDengue fever controlDeployment of Fish Aggregate DevDeposit for SPG ParticipationDeposit to RERFDeveloping Youth IEC materialsDevelopmnt partner's meetingDevelopmnt-Stragetic Plan outeDeworming in AbaiangDeworming in ButaritariDeworming -makinDeworming-Butari/Marak/AbaiangDiabetes awarenessDiabetes Control Project WorksDilapidated houses KHC ProjectDirect Purchases - LocalDirect Purchases - OverseasDisaster Assistance & C/ProtecDisaster Fund RequirementDisaster Management Coastal ErDisaster managmnt/coastal erosDNS Treatment GuidelinesDonor Partners MeetingDramatization & Filming CPADwellingsEIB Loan 70372Elec Power Supply TRW AtollElectionsElectricity & GasElectricity and GasElimination Lymphatic FilariasEmploymnt scheme-recognised seEntertainment

Enviornment Protection OfficerEnvironmental Awareness AdvisorEnvironmental Clean Up of Xmas IsEnv'mnt Protec'n Officer(NAZDAExpanded Immunization ProgrammExpanded programme ImmunizatioExternal Travel & TransportFacilitating & AdministrationFamily & the Law workshop forFerry Services to Remote IslandsField work to develop hygieneFilariasis SurveyFinancial Assistant for te runFish center - Banaba ( SupplemFish center BanabaFish center MakinFish center MarakeiFisheries Education & TrainingFisheries institutional strengFishing Center for S/KIR groupFishing Gear Revolving FundFixed Plant & EquipmentFloating point system - PharmacFloating Point System -O/IsFloating point system-Outer IsFood Commodity SubsidyFood crises subsidyFood Fortification WorkshopFood SafetyFormulation of NDS 2008-2011Frame Work for Support Sup- PTFruit Processing ProjectFruit processing-food ScientisFTC Practical Seamanship &FishFTC uniform & training materiaFund ro support HIV preventiveFunding-Year of Action agnst wFunds to support HIV preventivGEF Global Program of ActionGEF operational focal pointGEF, OFPGOK WCap Guarantee CorporationGov Assist Village Banks

Gov Assit DBKGov Building Repairs & MaintGov Equity Air KiribatiGovernment Subsidy for ticketsGovern't Subsidy for Ticket,etGovt Buildings Repair & MaintGovt O/S with PVUGrants to Voluntary OrganisatiHatchery and growthHead of Mission-Business awardHealth Educt'n&Promot'n(SettinHealth PromotionHealth Promotion in SchoolHealth Settings & EnvironmentHealth systems Develpmnt & finHealthy Is - Report System ImpHealthy Is - Supervisory TripHealthy Living W/shop 4 womenHepatitis Bzero-EpidemHire of Plant & EquipmentHire of Plant and VehiclesHIV AIDS Training - MTCHIV Care, Treatment WorkhopHousehold Income & expen SurveHousing AssistanceHuman Resources for HealthIEC Material CampaignI-Kiribati Workers RepatriatioIMCI training of trainers 3Q 0IMCI training trainers programImmunisation ProgrammeImplementing Montreal ProtocolImprove Edu-skills-Jss/PrimaryIMPROVEMENT OF PRODUCTIION CAPImprovement of Water on BanabaIn Service Traing to Pri S TeaIn Services TrainingIn Support of Hand WashingIn-Country Tertiary SupportIncreasing awrenes-CRC & CEDAWIncreasng awareness on CRC/CEDInduction programme for New paInduction programme-New MPs

Initial capital-Arorae fish ceInitial capital-Beru Fish centInitial Capital-Onotoa Fish ceInitial capital-Tamana fish ceIn-service TrainingIn-service training for nursingInservice training-Head teacheInst Radio Equip Isolated ClinInstitutional Stregthening - KiribatiInt Air Services SubsidyIntegrated Mgt of Childhood IlInterest & PrincipalIntergrated FrameworkInternal Service ChargeInternal Travel & TransportInternational Air Services SubInternational air serv-Nadi/XmInternational Diploma in TertiInternational Water ProgrammeJOb protection & body buildingJob Protection & Capacity BuilJSS Capital Cost (2002)JSS Requirement 2001JSS TransportJuvenile JusticeJuvenile Justice training MagiKANGOKaoki Mange Sth Tarawa SWMKHC SubsidyKir Business & Technical ShowKir Waste Minimization MgmtKir/NZ Works Scheme Lias OfficeKIR-EU FSM CommitteeKiribati Adaptation Project 2Kiribati Athletes at South PacKiribati Business & Tech ShowKiribati Councellors AssociatonKiribati Credit Union LeagueKiribati Disability policy forKiribati International WatersKiribati Judiciary In-CountryKiribati National CapacityKiribati National Enviroment w

Kiribati National enviromnt weKiribati National Observer CoorKiribati parliamentary strengtKiribati Police Brass BandKiribati Pollution Enabling PrKiribati Pride Adaptation ProgramKiribati Sustainable land ManaKiribati Waste Min & ManagemeKorobu SDA pre-sch EducationKPFKPF & Pension ContributionsKPF ContributionKTC Lib Resource DevelopmentLand RentLand Rent ReviewLaunching of Strategic planLeadership Code WorkshopLeases of LandLeave GrantsLeave Grants & Home PassageLeave Grants, Passages and CommutaLegal Right Training of WomenLife Skills for Young OffenderListening Res for English Language StudiesLocal Government ReviewLocal Produce Freight SubsidyLocal PurchasesLocal referralLocal ServicesLocal TrainingMaint of Duty Officer MTCMaint/Renovation of WWII RelicMaintenace & repair work-ParliMaintenance & repair Work ParliamentMaman Kaburara ( AbemamaMarine Prof of Nonouti IslandMarine turtle monitoringMedical Books for HospitalsMedical Health DayMobile Plant & EquipmentMobile Plant & VehiclesMotor Cycle FundMotor Vehicles

NAPsNational AIDS WeekNational Aids Week 2002National Biosafety FrameworkNational Championship (2006)National Curriculum & AssesmentNational Disability Survey ProNational DisasterNational Education summitNational Nutrition Program '97National summit on Private secNational Workshop on CFLegislaNational workshop on collectiveNational Youth Policy DevelopNDS 2004-2007New Activities in Basic EducationNew Diploma Nursing CurriculumNon Com Disease/Mental HealthNon-Communicable DiseasesNorth TRW Fish centre landfillNPC Kiribati o/standing wagesNth Trw community Marine BiodiNurses Leadership In Country TrainingNZAid Cont to 5 series HDIO/S JPY Comm & O/Draft InteresOB Building policy skills traiObserver FundObserver Project FundOceania Championship, NZOher Expenses (MLEC)Oil & Soap ProjectOne Off Expenses MESDOnentation W/Shop on country pOne-Off ExpensesOnotoa Fish Center - CapitalOrganzg & Support replacemnt -Orientation workshop on CountrOther ExpensesOther Expenses - SPPFOther Expenses - KMELOther Expenses - MELADOther Expenses - MEYSDOther Expenses - MFED

Other Expenses - MISAOther Expenses - MLHRDOther Expenses - MLPIDOther Expenses MFEPOther Expenses MLECOther machinery nd equipmentOther Payments - PSOOther Payments (MLEC)Other Payments (OB)Other Payments Housing maintenOuter Is Gov Building MaintanaOuter Is Supervisory VisitsOuter Island Survey TeamOutreach Sport ProgrammeOverseas PurchasesOverseas ServicesOverseas TrainingOverseas TravelOvertimePacific Star life skillsPandanus Varietal RecordingPape-strengtheningKNACC CapaciParkamentary strengthening vadParliamentarians(MPs) AssociatParliamentary Infor TechnologyParliamentary strengthngParliamnetary Information TechParticipation at Xiii Sth PaciParticipation -Kiribati ExposiPartipation at Xiii Sth PacifiPassport revolving fundPassport suppleme'nt appropriaPatrol boat operat'n cost FuelPayment to Moble FuelPearl Oyster Project ResearchPersistant Organic PollutantsPharmaceutical TrainingPIKs Project - MLPGPlanning Unit(NRD) Office EquiPNA/FFC Annual Meeting TrwPolice DiversionPopulation CensusPoverty Reduction thru Access

Poverty Reduction thru JusticePOW/PA PROJECTPOWPAPrimary School Pupil DesksPrint & Distribute therapeuticPrinting Report/IEC MaterialsProcuemnt of Y-12 spare partsProcurement of FireworksProd Plan & Controller Mgt TraProduction & Distribution of StrategicProduction,ditribu strategicProgram of Work on Protected APromote Healthy & Affordable FoodPromoting Healthy LifestylesPromotion activity - VoluntaryPromotion activity-Voluntary bPT(FrameworkForSupportSupervisPUB SubsidyPublic Administration trainingPublic Awareness - Health DayPublic Sector Review ProjectPublic Sector Summit Stage 1Purchased Services - LocalPurchased Services - OverseasRabi Councilors visit to BanabRadio Broadcst - Northn islandRamsar Small Grant for WetlandRamsar Small Grant Fund -wetlandsRAMSNRe-bursement of Civil Servants TuRecognised seasonal eploymnt sRecognized seasonal EmployersRecruitment ExpensesRecruitment FeesRegional Poverty ProgramReim Scheme In-Country CoursesReimbursement E/bill for NAOReimbursement of Fund for IMCIReimbursement SchemeReimbursment Scheme - In-CountryRelocationRelocation ExpensesRe-ment of Logistics for(KPNC)

Renovation of Mental WardRepair & Maint of sports- FaciReprinting of DictionariesReproductive Health W/ShopRevolving Fund Fishing Gears, BoatsRice compensation claimRoad Safety SurveyRSERWF Participation in SPWC FijiSacred Heart College SeawallSafety at Sea Material in KiriSAICMSal, KPF, Pen, ContributionSalariesSalarySAPHESaphe ProjectsSatellite Centre in TebunginakoScrap metal removal projectScuba Dive Open Water}Scuba Diving EquipmentScuba Drive (Open Water) In-coSea cucumber hatchery activitiSeaweed Price SubsidySecondary Mission SchoolsSeminar for Members of ParliamSeminar on Public Sector reforSenior Citizens BenefitsSettlement for the o/s sSettlement for the Outstndng SSGI coastal awreness programSGI for coastal awareness progSGS in clinic -Nutrition & HeaShipment cost of Food -Sth KirSite Clearing Works Banana XmsSmall Community Project Fundsmall grantSmoking Cessation CounselorSoccer Coach 2003 SPGSoccer Coach for 2003 SP GamesSocial cultural research-GendeSocial Security Training/EducaSolicitor General Project

Solicitor General SalarySolicitor-General Salary SupplSouth Pacific Healthy Is PromSouthern Kiribati Fish CentreSpecial ExpenditureSpecial Expenditures MHARDSpecial Expenditures MISASpecial Expenditures MOHSpecial Medical Fund-Health SeStaff Ed, Training and DevStaff Edcucation,Training & DeStaff Education, Training & DevelopmentStart your Fisheries BusinessState Visit of ROC PresidentSTD/HIVSth Pacific Biodiversity ProgSth Tarawa Oil & Soap ProjectSth Tarawa Teacher's WorkshopStragetic Plan for O/Is DeveloStrenge'g midwifely assessmntStrengthen Health SchoolsStrengthening Fisheries Lic/EnStrengthening Income GeneratinStrengthening KIR POL phase-1Strengthening of Copra industrStrengthening of FisheriesStrengthening R/health serviceStrengthening Reproductive HeaStrengthening RH ServicesStrengthening-Copra industryStrength'g Nat Immunisation PrStrengthng Midwifely assessmntSTTA Koil Tanks EvaluationStudent support Officer-SuvaStudy for DBK ExpansionSubsidy for Air Kiribati DomesSubsidy for PUBSubsidy Funds for the Line & PhoSubsidy to Air KiribatiSubsidy to Atoll Seaweed CompSubsidy to Betio Shipyard LtdSubsidy to Church SchoolsSubsidy to KHC

Subsidy to Kiribati HandicraftSubsidy to PUBSupervisory Skills Course for Xmas IslandSupervisory Visit to O/IslandSupervisory Visit to Outer IsSupervisory visitis to O/IsSupervisory visits-Outer Is 3qSupport Consultation meeting &Support GrantsSupport of Strategy DevelopmentSupport Reg Org (Church of GodSupport to MISA participatorySupport to registered FaithSurvey of Injection control &Survey Travel Exp-Visit to RabSustainable Town ProgrammeSWOT Analysis for VWG's in 4Swot analysis of VWG's in 4 O/Tab North Hospital AdministrationTab-Nth Fish centreTab-Sth Fish centreTamana Fish Center - CapitalTarawa Urban Futures ConceptTB ControlTB Control ProgrammeTBA Training of TrainersTelecommsTelecoms & Communication ChargesTemporary AssistanceTo support 3 KNACC special meeTobacco Awareness campaignTourism & Hospital trainingTourism Official ParticipationTraditional MedicineTraining For CounsellorsTraining of Magistrates on JuvTraining of Pre-Sch teachersTraining VilTrainers (Yr 0-3)Transport equipmentTransport to Normal Place of WorkTravelling exp-Pacific ChildreTree Crops Development ProjectTuna Lining Plant Pre-Feasibility

U-12OFC Youth festival-NoumeaUnder age drinkingUniversal Precaution on HIV AIDSUpdating backlog of dataUpdating of Civil Aviation LegUpgading of mtc facilitiesUpgrading of Fisheries centreUpgrading of MTC FacilhesUpgrading Xmas Health centerUSP ContributionVaccines against Hepatitis-staVaccines-Health staff for HepaVideo Production, SIYB ProjectVIPs TransportVitamin A CookbookVolunt Org GrantsW/Capital Air KiribatiW/Capital for Small Scale FishW/Experience Attachment 2007W/Experience Attachment2004-05W/Shop - Approp Industr RelatiW/shop TRM LegislationWagesWages - MICTWaste Awareness ProgrammeWatch Repair TrainingWaterWater cistern restoration/rehaWeight Loss CompetitionWomen in DevelopmentWork experience attachmentWorking Capital - CPPWorking Capital Copra MillWorking Capital for KHLPWorking Capital KMCWorkshop Developing Youth IECWorkshop for Public A/c commitWorkshop on FilariasesWorkshop on TRM LegislationWorkshop on Youth EmploymentWorkshop Peer EducatorsWorld blood donor day 2008World Clean Up

World Clean Up 2005 (ANZ ContrWorld Clean Up DayWorld Cleaning Up DayWorld food DayWorld Health DayWorld Mental Day 2005World No Tobacco DayWorld SummitWorld Weather WatchXmas Atoll Conservation ProjXmas Training Program II LocalYear of the Sea Turtle

function1 [Functional classification (level 1)]Economic affairsEducationEnvironmental protectionGeneral public servicesHealthPublic order and safetyRecreation, culture and religionSocial protection

function2 [Functional classification (level 2)]

AdministrationAdministration & Policy DevelopmentAdministration and Policy DevelopmentAdministration and Policy SupportAdministration and Regulation of Civil AviationAdministration and Support ServicesAdministration, Policy Advice and Support ServicesAgricultureAir Kiribati SubsidyAir Space Usage FeeAirport and Domestic Fire ServicesAppropriation from Previous YearAssistance to Local GovernmentsAudits of Local Government

Audits of Statutory AuthoritiesBusiness PromotionBusiness RegulationChinese Tracking StationCivil EngineeringCivil Engineering ServicesCivil LawsCivil RegistrationCivil UnitCommission of EnquiryCommunicable Disease ControlCompany RegistrationCompany TaxationConducting and Provision of ExamsConstruction of HMLPID HouseConstruction ServicesContribution (MFAI)Contribution to the Development FundCopra Price SubsidyCouncil ChargesCriminal ProsecutionCruise Line RevenueCultural AffairsCulture and TraditionCustody and Supervision of PrisonersCustoms & Border ManagementDBKDebt ServicingDental SerivesDental ServicesDevelopment Planning UnitDividends from ShareholdingsEconomic Planning & Budget ManagementElectionsElectricity DistributionElectricity for Public PlacesElectricity GenerationEnergy PlanningEnvironmentFerry Services to IslandsFinance Management

Fisheries Training CentreFishing Licence RevenuesGoK W/Capital Guarantee CorpGoK Working Capital KMELGov. Buildings Repair & Maint.Gov. O/S Debts with KSCLGov. O/S with PVUGovernment AuditsHIV and AIDSHotel TaxHousingHuman Resource ManagementHuman Resource Planning and DevelopmentImmigration ServicesImport DutyInformation TechnologyInformation TechnologyInformation Technology ServicesInt. Air Services SubsidyInterest on Consolidated FundInternal AuditInvestigation, Prosecution, and IntelligenceIT ServicesJoinery ServicesJudicial ServicesJunior Secondary EducationKGV and EBS Secondary SchoolKiribati High CommissionKiritimati Maint. ContributionKIT ServicesLaboratory ServicesLabour ServicesLand AdminstrationLand Grievances Registration TribunalLand RentLands and SurveyLaw RevisionLegal and Support ServicesLicensing and FisheriesLinnix ServicesLocal Total

Magisterial ServicesMaintenance of Law and OrderManagement of Mineral ResourcesMarine Training CentreMCTTDMELADMeteorological InformationMEYSDMFEDMHMSMISA 1MLHRDNASDA FeesNational DisasterNursing Care and Medical TrainingNursing ServicesOB 2Operation of AirportsOther Payments - MEYSOther Payments - MFMRDOther Payments - MISAOther Payments - OBParliamentary CommitteesParliamentary MeetingsPersonal TaxationPharmacy and Medical StoresPhilatelic BureauPhysiotherapy ServicesPlanningPolicy AdvicePolicy DevelopmentPolicy Resource and DevelopmentPolicy ServicesPostal ServicesPrimary Education ServicesPrinting ServicesPromoting Rural DevelopmentPromotion of Commerce, Industry and Tourism in KiribatiPromotion of Foreign InvestmentsPromotion of TourismProvision of Library and Archival Services

PSOPUBPublic Health Services - CurativePublic Health Services - PreventativePublic WorksPublic Works DevelopmentRadiologyRec. Acct. Transactions & Fin. Rpts.Regulation and Christmas Island DevelopmentRERF DrawdownSafer Navigational InfrastructureSal., KPF, Pen., ContributionSale of Green PassportsSea LaunchSearch and RescueServices to Agriculture and LivestockServices to CooperativesServices to ShippingServicing PSCSocial WelfareSolar Salt UnitStatistical ServicesSubsidy to KHCSupport GrantsSupport ServicesSupport to Non-Formal EducationSupport to the BeretitentiSurveillance of EEZTaxation AdministrationTeabike College Secondary SchoolTeacher TrainingTeachers TrainingTeaching ResourcesTechnical and Design ServicesUSPVillage Banks SubsidyVolunt. Org. GrantsWater SupplyYouth and Sport

Variable Description

Administrative Divisions

admin1 Top level public authority (Ministry)

admin1 [Top level public authority (Ministry)]Contribution to the Development FundGovernment of Kiribati RevenueJudiciaryKiribati National Audit OfficeManeaba ni MaungatabuMinistry of Commerce, Industry and CooperativesMinistry of Commerce, Transport, and Tourism DevelopmentMinistry of Education, Youth and SportMinistry of Environment, Lands and Agriculture DevelopmentMinistry of Finance and Economic DevelopmentMinistry of Fisheries and Mineral Resource DevelopmentMinistry of Foreign Affairs and ImmigrationMinistry of Health and Medical ServicesMinistry of Internal and Social AffairsMinistry of Labour & Human Resource DevelopmentMinistry of Line and Phoenix Island DevelopmentMinistry of Public Works and UtilitiesOffice of Te BeretitentiOffice of the Attorney GeneralOther Government ExpensesPolice and PrisonsPublic DebtPublic Service CommissionPublic Service Office

5. How to use the Kiribati Database. Some examplesFor ease of use, the BOOST team has developed a standard user interface through which to access the BOOST government expenditure database with the help of Excel PivotTables.

A PivotTable report is an interactive way to quickly summarize large amounts of data. Use a PivotTable report to analyze numerical data in detail and to answer unanticipated questions about your data. A PivotTable report is especially designed for:

Querying large amounts of data in many user-friendly ways.

Subtotaling and aggregating numeric data, summarizing data by categories and subcategories, and creating custom calculations and formulas.

Expanding and collapsing levels of data to focus your results, and drilling down to details from the summary data for areas of interest to you.

Moving rows to columns or columns to rows (or “pivoting”) to see different summaries of the source data.

Filtering, sorting, grouping, and conditionally formatting the most useful and interesting subset of data to enable you to focus on the information that you want.

Presenting concise, attractive, and annotated online or printed reports.1

PivotTables are straightforward and easy to use and allow for quick, customizable analyses of large amounts of data. This section presents several examples of using the BOOST PivotTable interface to general custom reports. With BOOST, as with many things in life, the best way to learn is by doing.2

1 For more information on Excel PivotTables, please consult the help function in Microsoft Excel or this helpful overview of the Microsoft website: http://office.microsoft.com/en-us/excel-help/overview-of-pivottable-and- pivotchart-reports-HP010177384.aspx.2 The minimum technical requirements for using the Moldova BOOST government expenditure database are as follows: (i) a computer with at least 1 GB of RAM (2 GB preferred); (ii) Microsoft Excel version 2007 or later (or similar database software that allows loading of files with at least one million lines of data).

5.1. Example 1. Time Series AnalysisFigure 2 below presents a simple example of time trend analysis at the macro level. It reports total government expenditures from 2002 to 2011, broken down by the top- level functional classification. To generate this PivotTable, function1 is placed in the Row Labels box, year in the Column Labels box, and the values in the body of the table consist of the sum of the executed variable. Please note that the expenditures that appear under (blank) correspond to the Development budget, for which no functional classification was provided.

Figure 2. Examining Government Expenditure across years

5.2. Example 2. Composition BreakdownFigure 3 below presents a breakdown of 2009 government expenditures by economic category and sub-category for each sector in the Kiribati functional budget classification. To generate this PivotTable, Econ1 and Econ2 are placed in the Row Labels box, Function1 in the Column Labels box and the Year (2009) and ECON0 (Expenditure) variables are used as a filter. The values in the body of the table consist of the sum of the executed variable.

Figure 3. Examining the Composition of Expenditure by Sector

5.3. Example 3. Revenues Figure 4 below presents a breakdown of revenues by GFS economic classification. To generate this PivotTable, econ1, geo2 and function2 is placed in the Row Labels box, Year in the Column Labels box, and ECON0 (Revenue) is used as a filter. The values in the body of the table consist of the sum of the executed revenues variable. Please note that the parts that appears classified as “blank” corresponds to the funding of the development budget projects, most of which are not classified by GFS. The next section of the guide deals with the development budget projects in depth.

Figure 4. Revenues

5.4. Example 4. Development Budget and Projects Funded by DonorsThe Kiribati database allows users to identify expenditures by type of budget. However, the main limitation of the database is that the lines of the development budget are not classified by functional classification, and the economic classification is rather incomplete. Having said that, and given that the Kiribati database contains revenue data as well, it is possible to asses the execution rate of some specific projects (i.e., how much was received by the Kiribati Government and how much was actually executed). The only problem is that this requires previous knowledge of the projects performed in a given year by looking at the project description (variable project1).

Figure 5 below presents a breakdown of the development projects for 2008 by amount received and executed. To generate this PivotTable, project1 is placed in the Row Labels box. Budtype, ECON0 (Expenditure and Revenue), and Year (2008) are used as filters. The values in the body of the table consist of the sum of the Executed Revenue and Executed Expenditure variables.

Figure 5. Development Budget and Projects Funded by Donors