How to Design and Institutionalize Spending Reviews

Author/Editor:

Laura Doherty ; Amanda Sayegh

Publication Date:

September 20, 2022

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

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.

Series:

How-To Note No 2022/004

Subject:

Frequency:

occasional

English

Publication Date:

September 20, 2022

ISBN/ISSN:

9798400219276/2522-7912

Stock No:

HTNEA2022004

Pages:

29

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