BANGLADESH

Background: A Bangladesh Climate Public Expenditure and institutional Review (CPEIR) was conducted in 2012, implemented by the Bangladesh Planning Commission, with support from UNDP and UNEP, reviewing the existing climate policy, institutional arrangements as well as public expenditures on climate activities in Bangladesh.   In June 2014, the Government of Bangladesh (GoB) approved the Climate Fiscal Framework (CFF) - a framework to ensure effective use of domestic and international climate finance within the national budget process. The CFF identifies the demand (costed plan and projection of expenditures) and supply (funds, fiscal policies/green banking) of national climate finance and forecasts future climate financing needs for Bangladesh. The CFF designs the Climate Expenditure Tracking Framework (CETF) which enables tracking and monitoring climate related expenditures in a systemic and transparent manner. The CPEIR Database uses climate relevant expenditures data from both Bangladesh’s CPEIR and the CFF.                                                                                     

Notes:                                                                                                                 

 1. Financial Year vs CPEIR Year: Bangladesh adopts July - June financial year. Hence, the CPEIR year is the latter of the financial year (e.g. 2008/2009 FY becomes Year 2009 in this database). Data remains the same. Please refer to General Database Methodological Note for more details. 

 2. Data Period: 2009-2014.

 3. Bangladesh remains a country with two parallel budgets, as non-development and development budgets both contain elements of recurrent and investment spending (PEFA, 2011). Therefore, data by Type of Expenditure is not available for Bangladesh.                                                      

 4. Climate Relevance Index: Bangladesh CPEIR and CFF used 4 Relevance categories vs. CPEIR Database 3 Relevance Categories.

 5. By Climate Change Programmes: converting from Bangladesh’s 6 themes under BCCSAP vs. CPEIR Database Programmes:                                                                                                          

CAMBODIA

Background: Cambodia conducted a Climate Change Public Expenditure and Institutional Review (CPEIR) in 2012. In 2014, Cambodia developed a Climate Change Financing Framework (CCFF) and updated the CPEIR. More information on both Cambodia CPEIR and CCFF can be found on our website: http://climatefinance-developmenteffectiveness.org/. The CPEIR Database sourced the most updated data from both the CCFF and the CPEIR. 

Notes:                                                                                                                 

1. Financial Year: Cambodia’s financial year is the same as calendar year.
2. Data Period: 2009-2012
3. Climate Relevance Index: Cambodia CPEIR uses the standard Hi/Mid/Low categories of climate relevance. However, the CCFF adopted a new approached called “CPEIR Benefit Cost Ratio”. Therefore, the CPEIR Database does not provide Cambodia’s climate relevant expenditures developed under the CCFF in accordance with the climate relevance index of Hi/Mid/Low. More information on the “CPEIR Benefit Cost Ratio” Approach can be found on UNDP’s Methodological Guidebook 2015.
4. By Climate Change Programmes: Cambodia’s climate relevant expenditure data was analysed by 2 key topics: Mitigation and Adaptation. Therefore, there is currently no data for the other 2 key topics under CPEIR CC Programmes: R&D and Capacity Building.

INDONESIA

Background: Indonesia conducted a Mitigation Fiscal Framework (MFF), which focused on expenditures towards mitigation actions in the country.  The CPEIR Database adopts the climate relevant expenditures data from this MFF and therefore Indonesia “climate relevant expenditures” in the CPEIR Database is mitigation-related only.

Notes:                                                                                                                 

1. Financial Year: Indonesia’s financial year is the same as calendar year.
2. Data Period: 5 years (2008-2012)
3. Given the sole focus on mitigation, Indonesia MFF does not analyse climate expenditures by Type of Expenditures (recurrent/capital), by Source of Funding (government/donor), by Climate Relevance Index or By Climate Change Programme.
4. It does not also collect information on extra-budgetary climate finance.

NEPAL

Background: Nepal was the first country in the world to undertake a Climate Public Expenditure and Institutional Review (CPEIR) in 2011. The CPEIR Database uses climate relevant expenditure data from this CPEIR.

Notes:                                                                                                                 

1. Financial Year: Nepal’s financial year is from 16 July - 15 July. Therefore, the CPEIR year is the latter of the financial year (e.g. 2008/2009 FY becomes Year 2009 in this database). Data remains the same. Please refer to General Database Methodological Note for more details. 
2. Data Period: 2008-2012

SAMOA

Background: Samoa conducted a Climate Change Public Expenditure and Institutional Review (CPEIR) in 2012. The CPEIR Database uses the climate relevant expenditures data from this CPEIR for Samoa. 

Notes:                                                                                                                 

1. Financial Year: Samoa’s financial year is July-June. Hence, the CPEIR year is the latter of the financial year (e.g. 2008/2009 FY becomes Year 2009 in this database). Data remains the same. Please refer to General Database Methodological Note for more details. 
2. Data Period: 2007-2013
3. Samoa CPEIR does not analyse climate expenditures by Type of Expenditures (recurrent/capital) and data for Top 5 Spending Ministries is not fully available to be adopted in the Database.
4. Samoa CPEIR classified climate relevant expenditures by mitigation and adaptation only.

THAILAND

Background: Thailand’s Climate Public Expenditure and Institutional Review (CPEIR) was completed in 2012. The CPEIR Database uses climate relevant expenditures data from this CPEIR.

Notes:                                                                                                                 

1. Financial Year vs CPEIR Year: The Thai government's fiscal year (FY) begins on 1 October and ends on 30 September of the following year. Hence, the CPEIR year is the latter of the financial year (e.g. 2008/2009 FY becomes Year 2009 in this database). Data remains the same. Please refer to General Database Methodological Note for more details. 
2. Data Period: 2009-2011.
3. Thailand CPEIR does not analyse climate expenditures by Type of Expenditures (recurrent/capital) and by Source of Funding (government/donor). 
4. It does not also collect information on extra-budgetary climate finance.

VANUATU

Background: Vanuatu’s Climate Public Expenditure and Institutional Review (CPEIR) was completed in 2014. The CPEIR Database uses climate relevant expenditures data from this CPEIR for Vanuatu.

Notes:                                                                                                                 

1. Financial Year: Vanuatu’s financial year is the same as calendar year.
2. Data Period: 2008-2012.
3. Given the small size of this CPEIR, the climate relevant expenditure is not analysed by Source of Funding, Climate Relevance Index (Hi/Mid/Low) or provide the top 5 Spending Ministries.
4. Vanuatu CPEIR classified climate relevant expenditures by mitigation and adaptation only.

CPEIR Country Database

The CPEIR Database is a web-based central point for national public climate finance data, based on the Climate Public Expenditure and Institutional Reviews that have been implemented. The database provides information on national climate expenditures relative to total budget, allows for cross-country comparisons and trends analyses on climate spending between mitigation and adaptation, between Ministries or by levels of relevance to climate change. 

Whilst there have been databases on international climate finance , this is one of the first database providing climate public expenditure data at the national level, increasing transparency and promoting more inclusive understanding of national climate finance. 

Initially the database will cover countries in Asia Pacific and is expected to extend to other regions following the beta phase.

METHODOLOGY

The CPEIR Database compiles and standardises the datasets from CPEIRs that have been implemented previously.

Years: The reporting period for national accounts data is designated as either calendar year basis (cy) or fiscal year basis (fy). Most economies report their national accounts and balance of payments using calendar years, but some use fiscal years. Data included in the CPEIR Database, fiscal year data are assigned to the calendar year that contains the larger share of the fiscal year. If a country's fiscal year ends before June 30, data are shown for the first year of the fiscal period; if the fiscal year ends on or after June 30, data are shown for the second year of the period. For example, in Bangladesh Fiscal Year starts 1 July - 30 June. Therefore, the CPEIR Database will present the 2008/09 fiscal data as 2009 data.

Currency: Data in the CPEIR Database is in U.S. dollars. Dollar figures are converted from domestic currencies using single year official exchange rates. The database adopted 2013 official exchange rate as the base year. Source: http://data.worldbank.org/indicator/PA.NUS.FCRF (World Bank’s World Development Indicators Database).

Budget vs. Expenditures Data: the CPEIRs aim to obtain planned expenditures vs. actual outturns data for their analyses. However, it is a significant challenge in obtaining actual expenditure data for the years of review. Therefore, most of the climate expenditure analyses are based on budgeted expenditure.

Climate Relevant Expenditures:

• Type of Expenditures: “Recurrent vs. Capital” expenditures
• Source of Funding: “Government vs. Donor” sources.
• Climate Relevance Index: In order to quantify climate relevant expenditures, the CPEIRs apply climate relevance weightings to relevant expenditures, taking the form of a relevance index from low to high. The CPEIRs mapped the declared objectives of the programmes and expenditures against the Rio Markers Methodology developed by the OECD and assessed the relevance on a scale of 0 – 100%. The CPEIR Database groups all activities into three categories with the following assumptions:
  • Hi: for high climate relevance programmes, 80% of spending are climate relevant
  • Mid: for mid climate relevance programmes, 50% of spending are climate relevant
  • Low: for low climate relevance programmes, 25% of spending are climate relevant
• Climate Change Programme: the CPEIR Database classifies climate relevant expenditures by four key climate change topics: Mitigation, Adaptation, R&D and Capacity Building.
• Top 5 Ministries: climate relevant expenditures of top 5 highest spending Ministries.

Extra-budgetary Climate Finance: Some CPEIRs reviewed extra-budgetary climate expenditures. However it is not always the case for all CPEIRs. Therefore, at the moment the CPEIR Database provides information on extra-budgetary climate expenditures where it is collected.

Regions and Income Levels: In addition to individual countries, the CPEIR Database also provides data at the regional level (Southeast Asia, South Asia and Pacific Islands) as well as at income level (Least Developed Countries and Middle Income Countries). The data at these levels are sum of the data available for those countries in the same region or in the same income level. For example, if users choose Pacific Islands, the result of total climate relevant expenditures for this region would be the sum of total climate expenditures of the countries in Pacific Islands captured by the CPEIR Database (as of February 2015, Pacific Islands countries covered by the CPEIR Database include Samoa and Vanuatu).