In particular, the Ministry of Agriculture - in co-ordination with the Ministry of Finance - would benefit from defining clearly the objectives, outputs and outcomes associated with special allocation funds (dana alofeasi fehusus) and co-administered funds (dana tugas pembantuan). Special allocation funds finance much of agricultural investment expenditure carried out by sub-national governments. Co-administered funds finance other agricultural priorities of the national government implemented by sub-national governments. Transparency could support monitoring of sub-national government performance by the Ministry of Agriculture, external audit bodies (i.e. Finance and Development Oversight Body, sub-national audit units/BAWASDA, National Audit Board), affected parties and the general public. Reliable and timely statistics are necessary to assess the results of reforms undertaken so far, to formulate policy responses and to design policies for the future.