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Expenditure Assessment Tool

Author

Listed:
  • Miss Candice Y Liu
  • Ms. Mercedes Garcia-Escribano

Abstract

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.

Suggested Citation

  • Miss Candice Y Liu & Ms. Mercedes Garcia-Escribano, 2017. "Expenditure Assessment Tool," IMF Technical Notes and Manuals 2017/006, International Monetary Fund.
  • Handle: RePEc:imf:imftnm:2017/006
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=44797
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    Cited by:

    1. Ms. Mercedes Garcia-Escribano & Ms. Tewodaj Mogues & Marian Moszoro & Mauricio Soto, 2021. "The Spending Challenge of Achieving the SDGs in South Asia: Lessons from India," IMF Working Papers 2021/294, International Monetary Fund.
    2. Robin Boadway & Mr. Luc Eyraud, 2018. "Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries," IMF Working Papers 2018/271, International Monetary Fund.

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