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Experts have long proposed using public services provision as a primary tool for improve the quality of human live in the developing world. Providing a proper basic education and health services to the community can help them to achieve a well living condition. In many developing countries, government becomes the main stakeholder of the provision these public services. Their policies in providing public services commonly reflected in their budget allocation. Therefore, the concern of government toward their citizen's quality of life can be observed from their budget allocation. Using the major city of Bandung Indonesia as a case study, this paper attempts to explore the condition on how far the government's concern to improve its citizen.
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