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How to Design and Institutionalize Spending Reviews

Author

Listed:
  • Laura Doherty
  • Amanda Sayegh

Abstract

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 outlines the various objectives of spending reviews and provides guidance on designing a spending review process, including the organizational architecture and roles and responsibilities of various stakeholders. It also discusses the various stages of con¬ducting spending reviews and mechanisms for integrat¬ing their outcomes into the budget process. This note draws on lessons and experiences from countries that have established spending reviews, while recognizing that this is an emerging area for further reform.

Suggested Citation

  • Laura Doherty & Amanda Sayegh, 2022. "How to Design and Institutionalize Spending Reviews," IMF Fiscal Affairs Department 2022/004, International Monetary Fund.
    • Handle: RePEc:imf:imfhtn:2022/004
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=523364
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    Cited by:

    1. Tatiana I. Vinogradova, 2023. "Green Budgeting Tools and Practice," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 82-97, August.

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