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surveys. For example, the Basic Health Research (Riset Kesehatan Dasar,

RISKESDAS) household survey in Indonesia provided the Indonesia NPER team with information on nutrition-related output, intermediate outcome, and final outcome indicators. • Program administrative data generated as a part of a program’s operations could be useful for output and intermediate outcome indicators. Data quality may, however, vary across countries and programs, and indicators need to be carefully interpreted. Data could be vetted by comparing indicators from different sources, and data quality could be assessed through consultations with project staff on the process of collecting and recording data. The NPER team should also check if the country uses DHIS2 (District Health Information

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Software), a health information management system platform that collects aggregated data on routine services at health facilities, staffing, equipment, and infrastructure, among other variables. DHIS2 covers both input and output indicators and can provide insights into how the quality of nutritionrelated data is addressed.13

In some countries, the government already uses a system like a country performance monitoring dashboard, which integrates financial and sector performance data into one data set. This system contrasts with the more common case, in which financial and sector performance data are recorded in separate databases. As it relates to nutrition, this practice implies a dashboard on which expenditures on nutrition and some key nutrition performance outcomes are displayed side by side in one system. Such a system is not commonly found in most developing countries but is best practice in terms of understanding the link between financing and the corresponding outcomes. For example, a recent reform in Indonesia focuses on connecting various financial and performance monitoring data systems to make it easier to share and analyze information. The Ministry of Finance’s OM-SPAN (Online Monitoring System of the Financial Management Information System), which provides information on budget allocation and execution, has been connected to an online integrated performance monitoring application called SMART, which in turn records output data on each work unit in the ministry or agency using OM-SPAN. Thus, information on budget realization and results at the output level are simultaneously accessible to track spending and outputs, enabling stock taking and quick evaluation by line ministries.

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1. Unlike some health sector public expenditure reviews, existing NPERs do not include household expenditures because of the lack of available data. 2. No NPER to date includes such an analysis. 3. When FMIS and other public financial management information systems (for example, e-procurement, payroll, and debt management) are linked with a central data warehouse to record and report all daily financial transactions offering reliable consolidated platforms, this system can be referred to as an integrated FMIS (IFMIS). Broadly, an IFMIS consists of a set of computer programs, databases, associated processes, procedures, and technology platforms that enable government finance and accounting staff to carry out their day-to-day operational tasks. 4. Launched in 2010, the World Bank’s BOOST program has active engagements in over 90 developing countries to provide high-quality access to budget data. The initiative strives to make well-classified and highly disaggregated budget data available to governments,

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