Training on Expenditure Reviews ​: Institutional Structure

Overview & Synopsis

Successful Expenditure Reviews (ERs) depend on strong political ownership and high-level commitment, with the specific governance arrangements varying according to country context and whether the review is a one-time exercise or a permanent institutionalized process. Across OECD countries, key decisions such as the selection of review topics and approval of final recommendations are typically made at the highest levels of government, ensuring strategic alignment and accountability. In contrast, the approval of terms of reference is often delegated to lower administrative levels. Effective governance structures help ensure that ER findings influence fiscal policy decisions, strengthen budget management, and support the successful implementation of expenditure reform objectives.