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• W2802548714 abstract "In 2016, the Colombian Government made the decision to implement spending reviews as a mechanism to improve the efficiency and quality of public expenditure in the context of tight fiscal restrictions. The sudden drop of international oil prices and other commodities, along with an expected reduction of oil production, led to growing fiscal pressures from 2015 to the present. The decrease of exports negatively affected central government revenue. The fall in revenues, accompanied by increased public expenditure to meet growing population demands, led to a constant increase of the fiscal deficit. The fiscal deficit, which in 2014 amounted to 2.4 percent of GDP, increased to 3 percent in 2015 and reached 4 percent by 2016. The deficit increase was mainly driven by the downturn in oil prices, increasing the gap with the structural deficit established as part of the fiscal rule. The OECD Public Governance Review explicitly recommended the implementation of spending reviews in the country in 2013. The report described spending reviews as a means to improve linkage between strategy and budget, as well as a tool to release fiscal space for policy priorities. In this regard, experiences using spending reviews in Australia, Canada, and the United Kingdom were presented as examples that could guide the adoption of similar practices in Colombia. Spending reviews are processes to enhance control over government spending through the identification of savings based on efficiency gains and the reallocation expenditure from low-priority or less effective programs. Moreover, besides their role as a fiscal consolidation tool, spending reviews are an effective way to improve the quality of public spending. On the one hand, they contribute to improved expenditure alignment with policy priorities (allocative efficiency), while on the other hand, they underpin improvements to the delivery processes of goods and services (operational efficiency). In the case of Colombia, the spending reviews can guide the government’s decision to perform budget cuts in such a way that the negative effect of budget reductions in social policy is minimized. Because of the reviews, the government will be able, if it so chooses, to reallocate resources from low-priority and low-performing initiatives to high-priority ones and better target budget cuts, if required by the fiscal context." @default.
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• W2802548714 date "2018-03-01" @default.
• W2802548714 modified "2023-09-27" @default.
• W2802548714 title "Design and implementation of spending reviews in Colombia : a case study and recommendations(complete note)" @default.
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