How to Design and Institutionalize Spending Reviews
IMF How To Notes, September 20, 2022
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- Canonical URL
- How to Design and Institutionalize Spending Reviews
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Bibliographic details
- Authors: Laura Doherty, Amanda Sayegh
- Published: September 20, 2022
- Series: IMF How To Notes
- DOI: https://doi.org/10.5089/9798400219276.061
Overview and definition
- Spending reviews refer to the process of conducting in-depth assessments of existing public expenditure in order to identify opportunities to reduce or redirect spending from low-priority, inefficient, or ineffective spending.
- They offer a systemic approach to ensuring that spending is aligned with the government’s policy priorities, is effective in achieving its intended objectives and is deployed efficiently.
- This How to Note draws on lessons and experiences from countries that have established spending reviews, while recognizing that this is an emerging area for further reform.
Objectives and scope of spending reviews
- Identify opportunities to reduce or redirect spending from low-priority, inefficient, or ineffective spending.
- Ensure spending is aligned with government policy priorities.
- Improve effectiveness in achieving intended objectives.
- Enhance efficiency in the deployment of public resources.
Guidance on designing a spending review process
- Provides guidance on designing a spending review process, including the organizational architecture and roles and responsibilities of various stakeholders.
- Discusses mechanisms for integrating spending review outcomes into the budget process.
Stages of conducting spending reviews and integration
- Outlines the various stages of conducting spending reviews.
- Discusses mechanisms for integrating spending review outcomes into the budget process.
Use of lessons and reform context
- Draws on lessons and experiences from countries that have established spending reviews.
- Notes that spending reviews are an emerging area for further reform.
Content in this bundle
- How to Design and Institutionalize Spending Reviews