Expenditure Assessment Tool

Author/Editor:

Candice Y Liu ; Mercedes Garcia-Escribano

Publication Date:

April 27, 2017

Electronic Access:

Free Full Text. Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Policy Division at Fiscal Affairs Department at IMF. The information EAT provides can be very useful in the evaluation of government spending and in the identification of areas where there may be room to increase spending efficiency or rationalize spending. The evaluation is done through benchmarking of spending—levels, composition and outcomes—against regional and income comparators. The focus is on both the economic and functional classification of expenditures. The application of the tool to spending in Argentina is presented as an illustration.

Series:

Technical Notes and Manuals No. 17/06

Subject:

English

Publication Date:

April 27, 2017

ISBN/ISSN:

9781475592450/2075-8669

Stock No:

TNMEA2017006

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

32

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