Keywords: spending review, budget, budget savings, efficient use of budget funds, effectiveness of state policy


The paper examines the history of spending reviews in the analysis of the use of budget funds and the main approaches used in world practice before conducting spending reviews as a tool for saving budget funds and increasing the effectiveness of government policy in certain sectors of the economy, their practical interconnection.

The theoretical approaches to conducting spending reviews, their types (by the nature of economics, the objects of the survey, on the scope of coverage), positive practices and recommendations for carrying out the corresponding spending reviews are analyzed and summarized. On this basis, some recommendations for public authorities to be used for spending reviews are identified and formulated. In particular, the spending review should be part of the budget process, have an inseparable link with other elements of the budget process, the level of coverage of the spending review should be clearly defined, the responsibility for the spending review process, established information base of spending reviews. In addition, the stages of conducting spending reviews are formulatedзаміна in the paper: framework stage, parameters stage, spending option stage and spending decision stage.

The current normative and legal basis for conducting spending reviews, which are being implemented in Ukraine in 2018–2019, is analyzed. The main problems and factors faced by public authorities in Ukraine during the expenditure spending reviews in 2018, as well as the potential risks that may affect their implementation in the future, are identified, in particular: the weakness of the methodological base, the lack of understanding by the participants of the spending reviews of the importance of conducting expenditure spending reviews as a basis for improving policies in the relevant fields, and a formal attitude towards such spending reviews.

Recommendations were prepared to public authorities to neutralize potential risks during spending reviews in 2019 and in subsequent years.


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How to Cite
Deshko, A. (2019). SPENDING REVIEWS: WORLD EXPERIENCE AND UKRAINIAN REALITIES. Strategic Priorities, 50(2), 91-99. Retrieved from https://niss-priority.com/index.php/journal/article/view/256