Technical Notes and Manuals

Expenditure Assessment Tool

By Candice Y Liu, Mercedes Garcia-Escribano

April 27, 2017

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Candice Y Liu, and Mercedes Garcia-Escribano. Expenditure Assessment Tool, (USA: International Monetary Fund, 2017) accessed November 9, 2024

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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.

Subject: Education spending, Expenditure, Health, Health care spending, Total expenditures

Keywords: Benchmarking, Country, Education spending, GDP, Health care spending, Health expenditure metrics, IMF FAD Expenditure Assessment Tool, IMF FAD government Compensation, Income group, Investment spending, Public expenditure review, Public health expenditure, Reflecting spending growth, South America, Spending, Spending efficiency, Spending increase, Spending reform, Tax subsidy, TNM, Total expenditures, Wage bill, Wage differential

Publication Details

  • Pages:

    32

  • Volume:

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  • DOI:

    ---

  • Issue:

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  • Series:

    Technical Notes and Manuals No. 2017/006

  • Stock No:

    TNMEA2017006

  • ISBN:

    9781475592450

  • ISSN:

    2075-8669