in particular the ministry of agriculture in coordination with the ministry of finance would benefit from defining clearly the objectives outputs and outcomes associated with special allocation funds dana alofeasi fehusus and coadministered funds dana tugas pembantuan special allocation funds finance much of agricultural investment expenditure carried out by subnational governments coadministered funds finance other agricultural priorities of the national government implemented by subnational governments transparency could support monitoring of subnational government performance by the ministry of agriculture external audit bodies ie finance and development oversight body subnational audit unitsbawasda 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