Table 7: Public cultural expenditure by the level of government, in AZN and EUR, 2021
| Level of government | Total expenditure in AZN | Total expenditure in EUR* | % share of total |
| Central | 126 504 173 | 63 252 086.5 | 33.3% |
| Regional | 252 821 913 | 126 410 956.5 | 66.7% |
| TOTAL | 379 326 086 | 189 663 043 | 100% |
Source: The Ministry for Culture, 2021
Table 8: Public cultural expenditure by the level of government, in AZN, 2015 and 2021
| Level of government | Total expenditure in 2015 in AZN | Total expenditure in 2021 in AZN | Trend in % |
| Central | 127 473 009 | 126 504 173 | –0.8% |
| Regional | 138 559 143 | 252 821 913 | +82.4% |
| TOTAL | 266 032 152 | 379 326 086 | +42.3% |
Source: The Ministry for Culture, 2015 and 2021
It should be noted that, as a result of the decentralisation of budgetary expenditure on culture, most of the public funds are now distributed locally. Moreover, the general trend is that the percentage changes over the years are in favour of the regions. For example, in 2015, this ratio was 52.1% versus 47.9% in favour of the local budget. However, in 2021, this ratio was already 66.7% against 33.3% in favour of the regional budget.This trend occurred because expenditures at the central level remained practically at the same level and even decreased by 0.8% over the same period. In contrast, spending at the regional level increased sharply by 82.4% in 2021 compared to the local budget in 2015.
Nevertheless, the overall dynamics of the budget for culture is positive and has increased by 42.3% over the 6 year period. Spending on culture in 2015 was AZN 266 032 152, and increased by more than AZN 120 million in 2021 to AZN 379 326 086.
Centralised expenditure on culture is primarily focused on the capital, Baku. However, with culture permanently short of funding, preference also goes to organisations of national importance, most of which operate from Baku.
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