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Expenditure Assessment Tool
Author:
Miss Candice Y Liu
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Ms. Mercedes Garcia-Escribano null

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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2017: Issue 006
Language:
English
Publication Date:
27 Apr 2017
DOI:
https://doi.org/10.5089/9781475592450.005
ISBN:
9781475592450
ISSN:
2075-8669
Pages:
32
Keywords:
TNM; spending; country; GDP; spending reform; Public expenditure review; spending efficiency; benchmarking; IMF FAD Expenditure Assessment Tool; wage bill; spending increase; IMF FAD government Compensation; health expenditure metrics; reflecting spending growth; public health expenditure; investment spending; tax subsidy; wage differential; income group; Health care spending; Education spending; Total expenditures; South America
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Policy Division at Fiscal Affairs Department at IMF. The information EAT provides can be very useful in the evaluation of government spending and in the identification of areas where there may be room to increase spending efficiency or rationalize spending. The evaluation is done through benchmarking of spending—levels, composition and outcomes—against regional and income comparators. The focus is on both the economic and functional classification of expenditures. The application of the tool to spending in Argentina is presented as an illustration.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund