24
| A Guiding Framework for Nutrition Public Expenditure Reviews
FIGURE 3.5
Flow chart of steps to identify nutrition expenditures Step 1. Review country strategies to identify programs relevant to nutrition.
Step 2. Decide broad categories (nutritionspecific, nutrition-sensitive, enabling environment) and identify programs under each category.
Step 3. Based on the country strategy, prepare list of keywords by sector for each broad category.
Step 5. Does the nutrition-relevant line item satisfy the inclusion criteria?
Do not include this line item in nutrition expenditures.
Yes
Step 6. Is the nutrition-relevant line item sufficiently disaggregated for nutrition?
Yes
Step 4. Perform keyword search in FMIS to determine nutrition-related budget line item.
No
Include nutrition portion of line item in nutrition expenditures.
No
Step 7. Is there sufficient evidence to develop disaggregation weights to identify nutrition?
No
Do not use weights. Include full amount as nutrition expenditures.
Yes Consider using evidence-based weights to determine nutrition expenditures.
Source: World Bank. Note: FMIS = financial management information system.
Table 3.1 includes an example of a list of identified interventions from the Indonesia NPER. Step 2. Decide on broad categories (for example, nutrition-specific or nutrition-sensitive interventions and enabling environment), and identify programs and interventions under each category. The Lancet framework (appendix A) constitutes a good starting point to identify categories, because it is based on an extensive review of existing evidence. Another benefit of using the Lancet framework for categorization is that it allows for a comparison across countries. If a country decides to use a different method of categorization than the Lancet framework (for example, placing a school feeding program in the nutrition-specific category rather than in the nutrition-sensitive intervention category), it is good practice to document the justification for future reference. Table 3.2 includes a list of the interventions and programs under each nutrition category extracted from the Lancet framework. Step 3. Prepare a comprehensive list of keywords by sector and ministry. An important resource to help the NPER team to develop a list of keywords for an NPER is the Scaling Up Nutrition (SUN) Budget Analysis for Nutrition, which