Title Page
Fiscal Affairs Department
How to Prepare Expenditure Baselines
Prepared by Fazeer Rahim, Claude Wendling, and Eliko Pedastsaar
INTERNATIONAL MONETARY FUND
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©2022 International Monetary Fund
Cover Design: IMF Creative Solutions
Composition: The Grauel Group
HOW TO NOTE
Fiscal Affairs Department
How to Prepare Expenditure Baselines
Prepared by Fazeer Rahim, Claude Wendling, and Eliko Pedastsaar
Names: Sheik Rahim, Fazeer, author. | Wendling, Claude, author. | Pedastsaar, Eliko, author. | International Monetary Fund. Fiscal Affairs Department, issuing body. | International Monetary Fund, publisher.
Title: How to prepare expenditure baselines / Prepared by Fazeer Rahim, Claude Wendling, and Pedastsaar, Eliko.
Other titles: How to notes (International Monetary Fund).
Description: Washington, DC : International Monetary Fund, 2022. | NOTE 22/02 | Includes bibliographic references.
Identifiers: ISBN 9798400210129 (Paper)
9798400208935 (ePub)
9798400209376 (Web PDF)
Subjects: LCSH: Appropriations and expenditures. | Budget.
Classification: LCC HJ2005.R5 2022
This note explains the use of expenditure baselines in budget preparation and provides a methodology for how to prepare and update them. It discusses the key success factors for the effective use of expenditure baselines, the institutional roles of different actors, and complementary public financial management (PFM) tools. The authors would like to thank David Gentry for initiating this note.
DISCLAIMER: Fiscal Affairs Department (FAD) How To Notes offer practical advice from IMF staff members to policymakers on important issues. The views expressed in FAD How To Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or its management.
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