Program Budgeting Research Articles

P-158. Knowledge of Rabies Prevention Measures for Dog Bite Incidents in the Peruvian Population: Findings from a National Survey in 2022

Abstract Background Rabies continues to be a significant global zoonotic threat. In the last two decades, Peru has reported nine dog-transmitted rabies cases, including a preventable death in 2023. This study aimed to assess public knowledge of rabies prevention post-dog bites, focusing on sociodemographic disparities to better tailor future interventions.Figure 1.Factors associated with knowledge of the Rabies Preventive Triad of the Peruvian population, ENAPRESS 2022. Methods Utilizing data from the 2022 National Survey of Budget Programs, targeting Peruvians aged 14 and older through a stratified two-stage sampling across both urban and rural areas, this cross-sectional study included 89,655 adults who completed interviews on the rabies prevention triad (wound washing, biting animal identification, and medical consultation). The "Survey" package in R facilitated data analysis, acknowledging the complex design. Poisson regression was employed to explore sociodemographic disparities in knowledge. Results Out of 89,655 participants, the majority were women (53.7%), aged 30-59 (52.2%), and lived in urban areas (81.6%). The 6.5% displayed adequate knowledge of the rabies preventive triad, 45.7% indicated they would clean their wounds, 20.9% would identify the dog involved, and 86.7% would seek medical attention at a health facility. Regression models revealed better knowledge among older adults and the elderly (adjusted prevalence ratio (aPR): 1.04; 95% confidence interval (95%CI): 1.03-1.05), females (aPR: 1.01; 95% CI: 1.00-1.02), and those with higher educational levels. Highland residents showed greater knowledge than coastal ones (aPR: 1.02; 95% CI: 1.01-1.03). Conversely, Quechua ethnicity and rural residency were negatively associated with knowledge (aPR: 0.97; 95% CI: 0.96-0.98 and aPR: 0.98; 95% CI: 0.97-0.99, respectively) (Figure 1). Conclusion Despite the high frequency of dog bites in Peru, knowledge of rabies prevention is very low. Although limited by potential recall bias and its non-causal inference capacity, the study's strengths lie in its national scope and reliable data collection. The results underscore the urgency of targeted educational campaigns and policy enhancement in high-risk areas to boost community health and rabies prevention. Disclosures All Authors: No reported disclosures

PEMANFAATAN DANA ALOKASI KHUSUS NON FISIK TERHADAP PENCAPAIAN KINERJA SPM KESEHATAN

Background: The successful implementation of health sector activities needs to be supported by non-physical Special Allocation Funds (DAK). Non-physical DAK for health is a fund to improve access and quality of health services in the region. Several service targets in North Musi Rawas Regency show that they have not yet reached 100%. This research aims to analyze the use of non-physical DAK on the achievement of health SPM performance at the North Musi Rawas District Health Service. Method: Qualitative research design with a descriptive approach. The research was carried out at 8 Community Health Centers and the North Musi Rawas District Health Service. Information collection was carried out from March to April 2024. Information was collected by in-depth interviews and document review. Result : The research results show that the majority of health workers do not have sufficient competence because they have never attended training. Health workers do not yet have clear duties and functions. All Community Health Centers have a budget for the diabetes mellitus program, but the elderly program budget is only available for 3 Community Health Centers. The available facilities and infrastructure are not yet complete. Health workers do not yet know the policies related to the Diabetes Mellitus (DM) program and the elderly. Program reporting is still manual. Health services for DM sufferers and the elderly have been carried out well. The SPM achievement of DM health services has met the target of 100%, but elderly services have not met the target. The total budget absorption coverage for DM services is 100%, while for the elderly it does not reach 100%. Conclusion : Health service factors, SPM services and non-physical DAK absorption are still not up to standard. Keywords: SPM, Utilization, Funds, Non-Physical DAK, Performance

Home care program for high-risk pregnancies: a qualitative study of care providers perspectives from Iran

BackgroundHigh-risk pregnancies are accompanied by significant complications for the mother, fetus, and baby if not controlled and received timely care. During home antenatal care, high-risk pregnant women can receive non-medical interventions by a home visitor.ObjectiveThis study’s main aim was to explore care providers’ perspectives regarding the home care program for high-risk pregnancies.Materials and methodsThis qualitative study was conducted in a university hospital and 5 comprehensive health centers in Ahvaz (Iran) from February 2023 to July 2023. The sampling method used was purposive sampling considering the maximum possible diversity, which continued until data saturation. There were 13 in-depth and semi-structured interviews with care providers. Data were simultaneously analysed using Graneheim and Lundman content analysis by MAXQDA version 20 software.ResultsData analysis led to the extraction of 3 main categories, 10 subcategories, and 24 main codes. The main categories and subcategories were “support dimension (family and community support for high-risk pregnant women),” “education dimension (empowerment of high-risk pregnant women and care providers),” and “infrastructures of the program (acculturalization, provision of program budget and care tariff, means and equipment, security and ethical issues, manpower, and the necessary arrangements for the home care).”ConclusionsProviding home care services for high-risk pregnant women plays a vital role in expanding health justice and ensuring maximum access for high-risk pregnant women to perinatal care. Implementing the home care program requires family and community support, educational empowerment of care providers, and the provision of the necessary infrastructure for the program for high-risk pregnant mothers and their families.

DESIGNING A SUSTAINABLE SOCIAL PROTECTION SYSTEM IN UKRAINE: A COMPREHENSIVE EVALUATION

Social values hold heightened importance, particularly during wartime. Ukraine's social protection system is designed to help vulnerable groups of people, yet it faces financial constraints, with many resources being redirected towards military needs. Consequently, evaluating its effectiveness is crucial, and it is essential to develop recommendations to enhance its resilience and adaptability.The goal of this research is to evaluate the social protection system of Ukraine and to make recommendations to fill the gaps in its functioning.The evaluation of Ukraine's social protection system utilized the Core Diagnostic Instrument (CODI tool) from the Inter-Agency Social Protection Assessments to the extent possible, given the constraints posed by limited information availability. This tool consists of four modules: policy, program design, program implementation, and system assessment guidelines. Thirteen experts from Ukraine provided an assessment of eight criteria. This comprehensive evaluation of Ukraine's social protection system allows for the identification of its strengths and weaknesses.The social protection system of Ukraine was evaluated, receiving an average score of 2.5 out of 4. Strengths include a well-developed legislative base for social protection and the use of a program-targeted method for implementing budget programs with social dimensions. However, weaknesses were also identified, such as low levels of social standards, insufficient funding, numerous social protection authorities with potential duplications and overlaps in their activities, and a weak information dissemination system regarding the realization of social protection goals.Several measures are needed to address the shortcomings in Ukraine's social protection system: raising the level of social standards to better reflect current economic conditions and consumer price trends; reviewing the sources of financing for social protection programmes to ensure a more effective allocation of resources; and modernising the social protection reporting system to improve the decision-making process. The implementation of these recommendations will contribute to the development of a more adaptable and resilient social protection system in Ukraine.

Управління бюджетними видатками в умовах війни

Introduction. In conditions of martial law, the role and importance of budget expenditures in solving the problems of a warring country increases. After all, expenditures on the country's defense determine the degree of resistance to the aggressor, the completeness of providing the needs of the Armed Forces of Ukraine in ammunition, modern combat equipment, FPV drones and other technological weapons. Problem Statement. In conditions of martial law, as in peacetime, the key task of the budget system is to increase its efficiency, including through transparency, accountability, promoting innovation and investment attractiveness, sustainability of public finances, etc. This can be achieved by fulfilling a number of important scientific and practical tasks, including optimization of budget expenditures, effective allocation of funds, prioritization of budget programs, investment projects, targeted use, as well as timeliness and completeness of financing in order to achieve the predicted final result. The purpose is an analytical assessment of changes in the management of state budget expenditures during the war and the development of mechanisms for increasing their effectiveness while maintaining financial stability. Methods. General scientific and special methods were used: comparative analysis, synthesis, grouping, description, tabular method, theoretical generalization and abstract-logical. Results. The budget legislation on the management of budget expenditures, which is applied in peacetime and under martial law, was analyzed. The dynamics of the growth of the share of State Budget expenditures and, accordingly, the decrease in the share of local budgets in the overall structure of expenditures of the consolidated budget of Ukraine were highlighted. The dynamics of the consolidated budget were analyzed by functional classification and the priorities of budget expenditures were established in peacetime, as well as during the period of full-scale Russian invasion. The reasons for the emergence of such a permanent phenomenon for the domestic budget system as a budget deficit were indicated. The emergence of a deficit in wartime and the forced need to increase Ukraine's military-industrial potential in order to stop the aggressor are substantiated. A mechanism for improving approaches to managing defense budget expenditures is proposed. Conclusions. It is important to effectively manage budget expenditures both in peacetime and in martial law to meet urgent public needs. The priorities of budget expenditures in peacetime are significantly different from the needs of a warring country: these now include ensuring the financing of the Armed Forces of Ukraine and the security sector in general, as well as maintaining a balance between financing military needs and social protection of the population. The relevance of the problem of finding sources of covering the budget deficit has increased, since the war has not only exacerbated chronic problems, but also brought new challenges associated with external shocks and threats, in particular, the lack of access to external financial markets. In such a situation, the burden on the budget system increases significantly. Currently, the Government of Ukraine has managed to avoid default, so the situation is under control and requires efforts to introduce efficient mechanisms for effective management of budget expenditures, which will have a positive impact on the recovery of public finances and guarantee long-term macro-financial stability.

Planning and control of the marketing budget for the promotion of additional professional education programs

Subject. The article explores planning and control of the marketing budget for additional professional education programs. Objectives. The focus is on the analysis of methodological approaches to planning the marketing budget for the implementation of additional professional education programs and justification of the use of the fuzzy logic method to control selected promotion strategies for designated programs and their marketing budgets. Methods. The study employs methods of analysis, structuring, deduction, and modeling of management processes. Results. I built a decision tree model on the structure of the marketing budget, considering the limited resources of educational organization of higher education, described the integration process of the model of educational service life cycle into the adaptive marketing process, offered a methodological approach to substantiating the application of basic action strategies in the implementation of additional professional programs and the marketing budget formation. Conclusions. The use of the fuzzy logic method is advisable to control the selected promotion strategies for individual programs of additional professional education and their marketing budgets.

Agenda-setting for iron deficiency anaemia prevention and control policies in Iran by multiple streams framework

BackgroundAccording to the WHO report and evaluations, Iran has a moderate prevalence of iron deficiency anaemia (IDA). The present study evaluates Iran’s IDA prevention and control policies by analysing the agenda-setting policy using the multiple streams framework (MSF).MethodsThe present study used Kingdon’s MSF model to analyse policies related to IDA in Iran qualitatively. First, the policy documents were reviewed (n = 12), and then in-depth interviews were conducted with key stakeholders (n = 33) using the framework analysis method. MAXQDA version 2020 was used to categorize the data codes of the interviews and extract related themes.ResultsThe main factors of the problem stream were the prevalence of IDA among Iranian pregnant women, children and adolescents and its risk factors in Iran. The policy stream focuses on mounting the staff in health centres, preventing non-communicable diseases and parasites in the health system, and promoting health programs, such as supplementation, education and fortification. The current political stream regarding IDA shows that national and international support can provide the right political atmosphere for this issue. There are challenges and obstacles related to implementing these policies in Iran, including the preference for treatment over prevention in the health sector, the existence of many economic problems and the limitation of distribution and access to health services owing to some unforeseen issues, such as sanctions or the spread of coronavirus disease 2019 (COVID-19).ConclusionsThe topic of IDA prevention policymaking has entered a new phase. Responsible organizations, such as the Ministry of Health, should emphasize more in allocating budgets for preventive programs, and key organizations, such as the WHO, should support low- and middle-income countries to empower them towards important preventive strategies.

Changing Urban Movements Repertoires Following the Erosion of Porto Alegre’s Participatory Budgeting: From Institutionalized Participation to Deinstitutionalization

ABSTRACT In Brazil, numerous participatory institutions have been suspended over the past decades, including many participatory budgeting (PB) programs at the municipal level. Since the introduction of PB in Porto Alegre in 1989, extensive literature has discussed its effects on the way urban social movements make demands. However, the suspension of many PBs across Brazil raises a new question: how do these movements adapt following the loss of an arena that had become central to their efforts? Looking at the pioneering experience of Porto Alegre’s PB, whose progressive erosion started in 2002, I argue that urban movements have since shifted away from institutionalized participation routines, and adopted new routines that combine bureaucratic activism with proximity politics. Focusing on these movements’ repertoires of interactions I argue that the erosion of PB led to the deinstitutionalization of urban social movements.

Need and struggles of homeless people: A study based on Nepalese context

Homeless are these people who are unable to manage their basic needs and live under the sympathy of others. Nepal experienced an increasing trend of homeless people. This study highlights the daily challenges and necessities of homeless people in Nepal. A cross-sectional study with a Qual-Quan method applied in the Nepalese context, the data were collected Province-wise during 2023. The study further shows that the basic requirements like regular food are somehow managed from the helping hand but the cloths and shelters are very challenging to manage nowadays. The challenges are the different types of homeless age groups peoples and genders in a same care center. The health issue is a critical to manage of homeless center due to the lack of facilities and services. Government and development priorities are minimal for the homeless and nowadays homeless issue are increasing. The settlement arrangement with basic privileges is very difficult to manage through the local administration and homeless-center as lack of resources and paper documentation are too hectic and prolonged. The study further concluded as the homeless needs are hardly meet and additional supports from the multi-sectoral are in demand but the government priorities are less. However, the local community supports from the self-levels benefiting homeless centers but this is not enough to manage for long time and special care and services are essential and skill-based program and additional budget from the Government sectors to the poorer is the future requirement.

Integration and coherence in food governance—a comprehensive analysis of food security public programs in Chile

This study critically examines Chilean food governance. In particular it focuses on two aspects of inter-ministerial governance: policy “integration” and policy “coherence.” It does so by evaluating the alignment between two key policy objectives within the Chilean government; the Social Determinants of Health (SDH) and National Food and Nutrition Policy (NFNP) objectives. This is accomplished by using publicly available data at the Integrated Bank of Social Programs (BIPS – Banco Integrado de Programas Sociales) collected in 2021. Utilizing mixed methods including content analysis, program review, and financial analysis, 245 public programs were scrutinized. Only 0.042% of the 2021 national budget for public programs was allocated to n = 70 key programs directly addressing food and nutrition security (FNS), highlighting significant resource disparities among ministries. While some inter-ministerial integration was observed, overall coherence with NFNP objectives, particularly in “health integration and intersectorality,” was lacking. Since disparities in resource allocation and neglect of stability and agency within food security across ministries are identified, indicating a variegated approach to food security with differing emphases on availability, utilization, and access, this study calls for a collaborative, multi-sectoral strategy to bridge policy gaps and enhance coherence in addressing food security challenges. Its findings contribute to the discourse on food governance, offering insights into policy implementation gaps and suggesting avenues for enhancing inter-ministerial integration and coherence. This research underscores the importance of a comprehensive approach to policy formulation and execution in achieving NFNP goals and addressing the complex challenges of food security in Chile.

THE KEY DIRECTIONS FOR IMPROVING THE FINANCIAL MANAGEMENT OF THE TAX SYSTEM IN THE REPUBLIC OF ARMENIA

The transition to market relations involves addressing numerous challenges, and resolving these challenges is essential for creating the necessary preconditions for the further development of the market economy in the Republic of Armenia (RA). This includes the implementation of radical transformations in the country's financial, monetary, banking, fiscal, social, structural, and other systems. During the reforms of the financial system in the Republic of Armenia, special attention has been given to the creation and ongoing improvement of an effective tax system. In this regard, the RA State Revenue Committee, as the tax authority, has served as a state government body responsible for tax administration for more than 30 years. Over this period, it has accumulated significant experience and, in line with contemporary developments, has implemented various infrastructures and information systems. According to the author, the financial management of the RA tax system falls within the general theory of management, and the functions of financial management, such as financial planning, analysis, forecasting, and control, are adequately reflected in this context. The article emphasizes the conceptual foundations of program budgeting and accounting, which ensure a practical, close connection between the financial management of the RA tax system and accounting, budgeting, and the financial flows of the tax system and their related transactions. This connection leads to the effective management of the assets and liabilities of the RA tax system.

Financial sources of business relocation and evacuation costs: international technical assistance and budget allocations

The purpose of this study was to substantiate the sources of covering the costs of relocation and evacuation of businesses in order to provide state support and assistance in the implementation of these processes. The article motivates the introduction of budget program 1201460 “Ensuring the implementation of business relocation and evacuation processes” within the framework of the budget procedure for the Ministry of Economy of Ukraine. The practical implementation of the specified budget program through the passport of the latter will allow the financial mechanism of state management of business relocation and evacuation processes to acquire a truly practical nature, which, in turn, will ensure the restoration of production potential at both the micro and macro levels. Given the extremely difficult situation of the state budget of our country, the use of: state credits and loans; international technical assistance in cash; grants for budget support is proposed as alternative sources of financial coverage of the above-mentioned expenses. At the same time, the role of the main beneficiary in the implementation of procedures for raising funds through these sources should be played by the Ministry of Economy of Ukraine. This approach will allow for full financial support for the implementation of business evacuation and relocation processes, which, in turn, will increase the efficiency and effectiveness of state management of these processes.

Eyes on the Truth: Assessing the Use of the Body-Worn Cameras in South Cotabato Provincial Police Office

The use of body-worn cameras by law enforcement has become increasingly prevalent in recent years, with the aim of enhancing accountability, improving police-community relations, and providing valuable evidence for investigations. This study assessed the use of body-worn cameras and alternative recording devices by South Cotabato Provincial Police Office personnel. A mixed-methods approach was employed, combining quantitative data analysis and qualitative interviews with selected officers in the South Cotabato Provincial Police Office. The findings revealed that the South Cotabato Provincial Police Office had fully implemented the use of body-worn cameras and alternative recording devices in the execution of warrants and other planned police operations. There are only other police units and police personnel doing routine police activities who do not wear body-worn cameras or alternative recording devices. The PNP personnel also highly complied with the rules on the use of body-worn cameras and alternative recording devices during encounters with a suspect or accused, and their rights were highly observed by the South Cotabato Provincial Police Office. There is a need to provide more budget in the PNP organization to equip all police personnel in the South Cotabato Police Provincial Office with body- worn cameras intended for overt and covert operations. This research study made several contributions to the existing body of knowledge on the use of body-worn cameras by law enforcement agencies in the Philippines. It provides empirical evidence on the implementation and compliance of the South Cotabato Provincial Police personnel, offering valuable insights into the perspectives of police officers. By adopting a mixed-methods approach, the research captured a comprehensive understanding of the challenges, benefits, and opportunities associated with the deployment of this technology in a specific regional setting. The research findings also had direct policy implications, highlighting the need to align the policies of agencies and branches of government, comprehensive training programs, robust data management protocols, and the allocation of a bigger budget for law enforcement programs. Finally, this research adds to the limited body of literature on the use of body-worn cameras in developing countries, where the implementation and evaluation of such technologies may face distinct challenges and opportunities compared to more established contexts. The insights and lessons learned from the South Cotabato Provincial Police Office case study can inform future research and the global discourse on the role of technology in policing and public safety.

Economic effects of priority setting in healthcare: a scoping review of current evidence

ObjectivesStudy objective was to map the current literature on the economic effects of priority setting at the system level in healthcare.DesignThe study was conducted as a scoping review.Data sourcesScopus electronic...

Informing HPV vaccine pricing for government-funded vaccination in mainland China: a modelling study

The high price of HPV vaccines remains a significant barrier to vaccine accessibility in China, hindering the country's efforts toward cervical cancer elimination and exacerbating health inequity. We aimed to inform HPV vaccine price negotiations by identifying threshold prices that ensure that a government-funded HPV vaccination programme is cost-effective or cost-saving. We used a previously validated transmission model to estimate the health and economic impact of HPV vaccination over a 100-year time horizon from a healthcare payer perspective. Threshold analysis was conducted considering different settings (national, rural, and urban), cervical cancer screening scenarios (cytology-based or HPV DNA-based, with different paces of scale-up), vaccine types (four types available in China), vaccine schedules (two-dose or one-dose), mode of vaccination (routine vaccination with or without later switching to high-valency vaccines), willingness-to-pay thresholds, and decision-making criteria (cost-effective or cost-saving). Furthermore, we examined the budget impact of introducing nationwide vaccination at the identified threshold prices. Using the current market price, national routine HPV vaccination with any currently available vaccine is unlikely cost-effective. Under a two-dose schedule, the prices of the four available HPV vaccine types cannot exceed $26-$36 per dose (44.1%-80.2% reduction from current market prices) depending on vaccine type to ensure the cost-effectiveness of the national programme. Adopting vaccination at threshold prices would require an annual increase of 72.18%-96.95% of the total annual National Immunization Programme (NIP) budget in China. A cost-saving routine vaccination programme requires vaccine prices of $5-$10 per dose (depending on vaccine type), producing a 21.38%-34.23% increase in the annual NIP budget. Adding the second dose is unlikely to be cost-effective compared to a one-dose schedule, with the threshold price approaching or even falling below zero. Rural pilot vaccination programmes require lower threshold prices compared with a national programme. Our study could inform vaccine price negotiation and thus facilitate nationwide scale-up of current HPV vaccination pilot programmes in China. The evidence may potentially be valuable to other countries facing HPV introduction barriers due to high costs. This approach may also be adapted for other contexts that involve the introduction of a pricy vaccine. CAMS Innovation Fund for Medical Sciences (CIFMS); Bill & Melinda Gates Foundation.

МЕЖДУНАРОДНАЯ ПРАКТИКА В ОБЛАСТИ ИНТЕЛЛЕКТУАЛЬНОЙ МИГРАЦИИ: АНАЛИЗ ОПЫТА ВЕЛИКОБРИТАНИИ

This article analyzes international practice in the field of intellectual migration using the example of Great Britain, a country with a developed educational system and an attractive labor market for migrants. The study uses the case study method and analyzes regulatory documents. The features of the UK's immigration policy, its impact on the socio-economic development and cultural diversity of the country were studied, and recommendations were proposed to strengthen its effectiveness and adaptation to modern challenges. The results of the study emphasize the importance of an integrated approach to managing migration flows and the need to create conditions for successful integration of intellectual migrants, which will contribute to sustainable development and prosperity in the era of globalization. The scientific research was carried out within the framework of a state order for the implementation of a scientific and (or) scientific and technical project under budget program 217 «Development of Science», subprogram 102 «Grant financing of scientific research», under the priority «Research in the field of social and human sciences» and on the topic: IRN AP13067766 «Transformation of policy in the field of educational migration: development of strategies for using the intellectual potential of Kazakhstanis living abroad». Keywords: intellectual migration, educational migration, immigration policy, immigration, Great Britain.

A Analysis Of Central Government Ministry Pro-Poor Budgeting Program Before And After The Pandemic

Pro-poor budgeting analysis is an approach used to ensure that government budget allocations favor and favor the interests of the poor and vulnerable. This study uses a qualitative approach to determine the differences in pro-poor budgeting budget allocations in the Central Government. The data collection techniques used in this study are using secondary data from the Central Government Financial Statements for the 2019 and 2022 fiscal years. The data analysis technique in this study uses descriptive analysis. This analysis is important to see budget allocations that are right on target and effective in reducing poverty levels in Indonesia. The results of this study indicate that the three Central Governments have differences in pro-poor budgeting priorities between the pre-COVID-19 period and the post-COVID-19 period, and other results show differences in the effectiveness of pro-poor budgeting between Ministries. The implications of this research are related to the impact of pro-poor budgeting and can be used as a basis for more effective policy-making related to pro-poor budgeting in the Central Government. This research has significant benefits as a literature reference for students exploring related fields. This study can be used as an important reference by providing secondary data and in-depth analysis. In addition, the results of this study open up opportunities for further development by future researchers. Thus, this study enriches the academic literature and triggers future innovation and continuous research, ultimately contributing to the development of science and practical application in related fields.

Presupuesto público para la salud en el Perú en el periodo 2019-2024

Introduction. In Peru, public budget laws define the level and initial distribution of the health budget. Objective. To analyze the evolution of the level and initial distribution of the health budget in Peru in the period 2019-2024. Methods. Descriptive study. The budget of the Health function was analyzed by budget categories, budget programs, levels of government and departments, from 2019 to 2024, according to data from the Ministry of Economy and Finance. Results. Between 2019 and 2024, the budget for the Health function increased by 35%; while its share in the budget of the General Government increased from 10.8% to 12.2%, respectively. Also, the participation of budgetary programs in the budget decreased; while participation of Regional Governments increased. Between 2019 and 2024, budget programs related to mental health, cancer and emergency and emergency medical care saw a progressive and significant increase in their budget; in contrast, budget programs related to non-communicable diseases, metaxians and zoonoses and tuberculosis-HIV/AIDS had a lower budget than in 2019. Also, 50% of the budget of the Health function was concentrated in 2 or 3 departments, mainly in Lima. Conclusions. There was a general increase in the health budget, although its evolution was irregular. This increase favored actions not linked to results, as well as regional governments. Some budget programs actually lost resources. Few departments concentrated much of the budget.

Comparative Analysis of The Implementation of Pro-Poor Budgeting in Indonesia Regency Governments in 2020

Pro-poor budgeting is an approach in public sector budgeting aimed at allocating resources equitably and effectively to improve the welfare of impoverished communities. This research aims to compare the implementation of pro-poor budgeting programs in Indonesian regencies in 2020, based on their Regional Apparatus Organizations (OPD). The regencies selected for this study were chosen based on the completeness of the documents Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The method uses a qualitative approach through descriptive analysis, utilizing data from Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The results of this research include the implementation of pro-poor budgeting by the regency governments, an analysis of the comparative percentage of pro-poor budgeting implementation per OPD among the regency governments, and an identification of several key poverty alleviation programs in each regency. This research provides an overview of the extent to which pro-poor budgeting programs are implemented in these three regions. Although there are differences in the realization of pro-poor budgeting between the cities and regencies studied, this research highlights the importance of the role of local governments in effectively allocating resources to support poverty alleviation. The information obtained from this research presents a foundation for policymakers to improve the effectiveness of poverty alleviation programs at the local level. This study presents a comparative analysis of the implementation of pro-poor budgeting with a different approach from previous research, by comparing three regencies in Indonesia in 2020.

Estimation of the Impact of Government Spending on Industrial Sector Development: A Case Study of Iraq for the Period (1990-2020)

The research mainly attempted to find out the impact of the public expenditure on the development of the Iraqi industrial sectors according to the period (1990 to 2020), as well as several other control variables. The analysis of available data suggested that the indicators of industry sector and fiscal policy tools in Iraq underwent great changes not only because of economic and political instability experienced by the country throughout the study period but also the new-emerged situations that followed, like the cases of wars, economic sanctions, and changes in governance systems that contributed significantly in creating a halt in fiscal policy. Empirically, the study ascertained several outcomes from the analysis. In this case, the empirical test of the hypothesis showed that there was a negative correlation between current expenses and manufacturing output, significant at a level of confidence (10%). On the opposite side, the standard correlation between capital outlay and industrial output is of a positive sign (0,05). Moreover, a current expenditure with an industrial output would make a negative relationship and would become significant at the level of significance of 10%, whereas investment expenditure and industrial output making a positive relationship with a level of significance of 5%. As part of study, it recommended the re-organization of public expenditure structure, enhancing discipline of budget formulation. This, in turn, will support the development of budgetary programs for the economy, particularly, the industrial sector.