This is one of the most comprehensive datasets on public spending in the agricultural sector in Bolivia. The data on agriculture and agriculture-related expenditures was derived from the national accounting data obtained from the Public Accounting Department of the Ministry of Economy and Public Finance of Bolivia. The data is disaggregated by function (such as research and extension, irrigation, rural roads, rural electrification, etc.), economic classification (capital and current) and level of government (central, departmental and municipal) for a period of 13 years “ from 1996 to 2008. Sub-national units of observation include the 9 Departments of Bolivia and the 327 municipalities, which in 2009 represented all the municipalities in the country.