Public Expenditure Reviews : Progress and Potential

Public Expenditure Reviews : Progress and Potential

The note reviews the potential of public expenditure reviews as objective analysis of a country's public spending issues, and in advancing the development agenda in the Bank's client countries. It examines the experiences with these revie...

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Bibliographic Details
Main Author:	Swaroop, Vinaya
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOUNT ACCOUNTING ACCOUNTS ANNUAL BUDGET CYCLE AUDITING BUDGET PROCESS BUDGETARY ALLOCATIONS BUDGETING CAPACITY BUILDING CORRUPTION COUNTRY ASSISTANCE STRATEGY COUNTRY OWNERSHIP COUNTRY TEAM COUNTRY TEAMS DEVELOPING COUNTRIES DEVELOPMENT RESEARCH GROUP DISTRIBUTION OF INCOME ECONOMIC MANAGEMENT ECONOMIC SECTORS ELECTRICITY EXPENDITURE ANALYSIS EXPENDITURE REVIEW EXTERNALITIES FINANCIAL MANAGEMENT GOOD PRACTICE LENDING PROGRAM MACROECONOMIC STABILITY POLICY ANALYSIS POLITICAL ECONOMY POVERTY ASSESSMENTS POVERTY REDUCTION PRESIDENCY PRIVATE SECTOR PROPERTY RIGHTS PUBLIC ASSETS PUBLIC BUDGET PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC GOODS PUBLIC INSTITUTIONS PUBLIC ISSUES PUBLIC OFFICIALS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR DEFICIT PUBLIC SERVICE PUBLIC SERVICES PUBLIC SPENDING RECURRENT COST RECURRENT EXPENDITURES RESOURCE ALLOCATION ROADS SECTOR WORK SERVICE PROVISION TAX TAX COLLECTION TECHNICAL ASSISTANCE TELECOMMUNICATIONS USER CHARGES PUBLIC EXPENDITURES DEVELOPMENT ASSISTANCE MACROECONOMIC POLICY BUDGET ADMINISTRATION CAPITAL COSTS RECURRENT COSTS POLICY FRAMEWORK INSTITUTIONAL FRAMEWORK BUDGET MANAGEMENT STAKEHOLDER PARTICIPATION NONGOVERNMENTAL ORGANIZATIONS OWNERSHIP INFORMATION DISSEMINATION
Online Access:	http://documents.worldbank.org/curated/en/1999/04/748722/public-expenditure-reviews-progress-potential http://hdl.handle.net/10986/11492

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Summary:	The note reviews the potential of public expenditure reviews as objective analysis of a country's public spending issues, and in advancing the development agenda in the Bank's client countries. It examines the experiences with these reviews, setting the approach for improving them, finding that: most public expenditure reviews define the public sector deficit as the central government deficit, while relevant macroeconomic variables are being ignored; those reviews do not examine the rationale for public intervention, as an analysis on the efficiency of the public budget allocation; do not integrate capital, and recurrent expenditures, thus sidesteps the issue of future recurrent cost implications of the capital budget, introducing uncertainty regarding the sustainability of policies, and projects; and, only a minimal percentage of public expenditure reviews, adequately focus on institutional issues, such as budget management, or incentives in the public sector. The note suggests questioning the exercise of these reviews, as to what will its performance accomplish, and who should participate in the review, followed by a focused process, ensuring ownership, poverty reduction, and information dissemination, to finally build an analysis based on two complementary themes: getting policies right, and building well-functioning institutions to deliver efficient public services.

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