## How to Design and Institutionalize Spending Reviews

_IMF How To Notes, September 20, 2022_

## Source details

**Canonical URL:** [How to Design and Institutionalize Spending Reviews](https://www.imf.org/en/publications/fiscal-affairs-department-how-to-notes/issues/2022/09/20/how-to-design-and-institutionalize-spending-reviews-523364)

## Other formats

- [Markdown version](/en/publications/fiscal-affairs-department-how-to-notes/issues/2022/09/20/how-to-design-and-institutionalize-spending-reviews-523364/index.md)
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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

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### 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.

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## Content in this bundle

- **How to Design and Institutionalize Spending Reviews**
  - [How to Design and Institutionalize Spending Reviews (Markdown version)](/-/media/files/publications/howtonotes/2022/english/htnea2022004.pdf.md){rel="alternate" type="text/markdown"}
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_Source: https://www.imf.org/en/publications/fiscal-affairs-department-how-to-notes/issues/2022/09/20/how-to-design-and-institutionalize-spending-reviews-523364_