OECD Best Practices for Spending Reviews:

Spending reviews are widely used in OECD countries. They have become a core instrument for expenditure prioritisation and reallocation and a permanent feature of the budget process in many countries. Spending reviews provide governments with means to support the sustainability of public finances thr...

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Bibliographic Details
Main Author: Tryggvadottir, Álfrún (Author)
Format: Electronic Article
Language:English
Published: Paris OECD Publishing 2022
Subjects:
Online Access:DE-384
DE-91
DE-473
DE-824
DE-29
DE-739
DE-355
DE-20
DE-1028
DE-1049
DE-521
DE-861
DE-898
DE-92
DE-573
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Summary:Spending reviews are widely used in OECD countries. They have become a core instrument for expenditure prioritisation and reallocation and a permanent feature of the budget process in many countries. Spending reviews provide governments with means to support the sustainability of public finances through systematic analysis of existing expenditure. This is particularly important as baseline expenditure has grown unsustainably in certain spending areas across OECD countries. This paper looks at how spending reviews are applied in OECD countries and presents best practices for using spending reviews. Every country is different and uses different approaches. However, there are common features to successful spending reviews where valuable lessons can be drawn from experiences across OECD countries which are reflected in the best practices
Physical Description:1 Online-Ressource (11 Seiten)
DOI:10.1787/90f9002c-en

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