# Contents

|**List of templates ..................................................................................................................................................**|**........................... v**|
|---|---|
|**List of tables .........................................................................................................................................................**|**........................... v**|
|**List of figures .......................................................................................................................................................**|**........................... v**|
|**List of boxes .........................................................................................................................................................**|**........................... v**|
|**List of acronyms and abbreviations ..................................................................................................................**|**.......................... vi**|
|**Introduction ..........................................................................................................................................................**|**........................... 7**|
|Content|9|
|**1 Before beginning the fieldwork ......................................................................................................................**|**......................... 13**|
|Institutional mapping|14|
|Jurisdictional responsibilities in infrastructure service delivery (template 1)|15|
|Special funds financing infrastructure service delivery (template 2)|19|
|Collecting readily available relevant data|20|
|Private participation in infrastructure (template 3)|20|
|Official development assistance (ODA) in infrastructure (template 4)|21|
|Initial data collection: Practical concerns|22|
|Budgetary cycle and budget classification|22|
|Strategy for fieldwork|22|
|Mining publicly available sources|23|
|**2 Fieldwork—Establishing a qualitative baseline ............................................................................................**|**......................... 24**|
|Framing qualitative fiscal information|24|
|Qualitative templates at the national level|24|
|Basic budgetary institutions, national level (template 5)|25|
|Budgetary cycle diagram, national level (template 6)|26|
|Qualitative template at the operator level|29|
|Governance of public operators (template 7)|30|
|**3 Fieldwork—Establishing a quantitative baseline ..........................................................................................**|**......................... 33**|
|Target institutions and documents for collection|33|
|Framing the scope of fiscal data|34|
|Fiscal data template at the national level|35|
|Macroeconomic parameters for normalization (template 8)|35|
|Relevant definitions: Functional and economic classifications|35|
|The functional classification of expenditures or COFOG|35|
|Defining infrastructure outlays using the COFOG|37|
|Economic classification of expenditures|38|
|Fiscal data templates at the government level|40|
|Macroeconomic parameters for budgetary context of infrastructure spending (template 9)|41|
|Functional and economic classification of central and local government expenditures (template 10)|41|
|Fiscal data templates at the operator level|48|
|Public operators’ financial data (template 11)|49|
|Practical considerations|51|
|**4 Back-to-the-office work ...................................................................................................................................**|**......................... 53**|
|Country reports: Survey documentation|53|

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