This has been done by applying climate elements to public expenditure reviews, in the form of climate change public expenditure and institutional reviews (CPEIR), climate change finance assessments or analyses, or a mitigation fiscal framework (in Indonesia) (World Bank, 2014). Different countries have established, or are using these analyses to establish, tagging or tracking systems to identify climate-relevant expenditures, and put in place institutional arrangements as necessary (UNDP, 2015). They have also been reporting on support needs within their national communications and BURs.