This spreadsheet provides a classification of social protection expenditure in a selection of Pacific Island Countries, and Timor-Leste, according to the economic and functional classification of government expenditure described in the IMF Government Finance Statistics Manual (GFSM) of 2014. It is intended to illustrate how expenditure on different social protection schemes has been classified. The expenditure data was collected and classified as part of a Partnership for Social Protection (P4SP) activity focused on financing investments in social protection.