Expenditure Assessment Tool
Technical Notes and Manuals, April 27, 2017
Source details
- Canonical URL
- Expenditure Assessment Tool
Other formats
Bibliographic details
- Authors: Candice Y Liu, Mercedes Garcia-Escribano
- Published: April 27, 2017
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781475592450.005
Summary
- Manual presenting the Expenditure Assessment Tool (EAT).
- EAT helps assess expenditures for any specific country.
- EAT uses the commonly available software program Excel.
- Designed by Expenditure Policy Division at Fiscal Affairs Department at IMF.
- Application of the tool to spending in Argentina is presented as an illustration.
- 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."
Purpose and intended use
- Assess government spending for a specific country.
- Provide information useful in the evaluation of government spending.
- Identify areas where there may be room to increase spending efficiency or rationalize spending.
- Enable benchmarking of spending—levels, composition and outcomes—against regional and income comparators.
Methodology and focus
- Benchmarking covers:
- Spending levels.
- Spending composition.
- Spending outcomes.
- Focuses on both the economic and functional classification of expenditures.
- Tool implemented in Excel to facilitate use with commonly available software.
Application and illustration
- Includes an application of the tool to spending in Argentina as an illustration.
Key features and keywords
- Subject: Education spending, Expenditure, Health, Health care spending, Total expenditures.
- Keywords: benchmarking, country, Education spending, GDP, Health care spending, health expenditure metrics, IMF FAD Expenditure Assessment Tool, IMF FAD government Compensation, income group, investment spending, Public expenditure review, public health expenditure, reflecting spending growth, South America, spending, spending efficiency, spending increase, spending reform, tax subsidy, TNM, Total expenditures, wage bill, wage differential.