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 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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Bibliographic Details
| Main Author: |
Swaroop, Vinaya |
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| Language: | English |
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| Published: |
World Bank, Washington, DC
1999-04
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| 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, |
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| Online Access: | http://documents.worldbank.org/curated/en/1999/04/748722/public-expenditure-reviews-progress-potential
https://hdl.handle.net/10986/11492
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