Spending reviews [E-Book] / Marc Robinson
Robinson, Marc.
Paris : OECD Publishing, 2014
42 p.
englisch
10.1787/budget-13-5jz14bz8p2hd
Governance
Finance and Investment
Full Text
This article focuses on the optimal design of spending review processes. It contents that sending review should be an integral part of the government budget preparation process, in order to support aggregate fiscal discipline and to increase the fiscal space available for essential new spending initiatives. The article discusses the appropriate focus and coverage of spending review, the assignment of roles and responsibilities during the process, and the information base of spending review. JEL classification: H500, H610. Keywords: Baseline expenditure, fiscal space, savings options, efficiency reviews, strategic reviews, bottom-up review, joint review, top-down review, comprehensive review, selective review.