Dear Ahmad,

It isn’t clear from your question what is the purpose of the comparison? All this classifications give a different views of the same expenditures.

For proposed budget you could look at the goals, declared by government, and the amount of money spend on this goals.

General analysis of budget report usually include functional and economic structure of expenditures, per capita expenditures, % of GDP for different years. You can see an example of expenditure analysis in this report (it’s for subnational government but could be useful): https://www.researchgate.net/publication/4737973_Intergovernmental_Fiscal_Relations_in_Leningrad_Region

In case of program budget, you could have a look at performance indicators.

You can make international comparison using Government Finance Statistics. In any case, I think, GFS manual https://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf will be useful for analysis.

Regards,

Natalia

Article Intergovernmental Fiscal Relations in Leningrad Region

Dear sir

Greetings.

you can compare them based on the different parameters that are there in your analysis.

You can use some of the statistical methods for comparison like MANOVA, ANOVA or T test or Alpha test based on the type of comparison. In my papers I have used these comparison methods. You may look at them.

I hope this helps you.

Best regards

Dr.Indrajit Mandal

The nature of study involves Time Series and hence a Time Series Analysis is required for the period under study. For comparison purposes there might be need for ranking of sectors according to expenditure, hence ranking statistic might be of use for a sound conclusion over the years. A Trend Analysis might be necessary to check on the fluctuations of each type over the study period to check the biaseness of government policies over the sectors under consideration.

Broad Classifications as per JOINT REVIEW OF PUBLIC EXPENDITURE AND FINANCIAL MANAGEMENT, REPUBLIC OF GHANA - Illustrative list

http://www.cepa.org.gh/downloads/Public6.pdf

Dear Ahmad Alwaked; It depend on your study my dear. Or you can consult the rules and regulations of your working place. Thanks

Dear Ahmad,

It isn’t clear from your question what is the purpose of the comparison? All this classifications give a different views of the same expenditures.

For proposed budget you could look at the goals, declared by government, and the amount of money spend on this goals.

General analysis of budget report usually include functional and economic structure of expenditures, per capita expenditures, % of GDP for different years. You can see an example of expenditure analysis in this report (it’s for subnational government but could be useful): https://www.researchgate.net/publication/4737973_Intergovernmental_Fiscal_Relations_in_Leningrad_Region

In case of program budget, you could have a look at performance indicators.

You can make international comparison using Government Finance Statistics. In any case, I think, GFS manual https://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf will be useful for analysis.

Regards,

Natalia

Article Intergovernmental Fiscal Relations in Leningrad Region

thanks all for your valuable remarks and suggestion