Bogacheva Olga
Features of Spending Reviews in Ireland: Experience for Russia
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ISSN 2075-1990

DOI 10.31107/2075-1990-2018-5-34-45

Since the beginning of the recent financial and economic crisis (2007-2008), spending reviews have played an important role in Ireland's efforts to increase the fiscal space available to government for new, higher priority policies. This goal has been achieved by applying a systematic process of identification of ineffective and inefficient saving programs. The authors of the article claim that experience of Ireland in organization of spending review process could be useful for implementation of this instrument in Russia. First, the case of Ireland clearly demonstrates that regular review of baseline expenditures requires more active role from the government and the Ministry of Finance in allocation of all budget resources. It is also obvious that commitment of the top political and official level is vital for the final success in implementation of this instrument in Russia. As for the Ministry of Finance, it should play a key role in designing the spending reviews' format, advising the top political level on the selection of topics, scope and parameters of spending reviews, and identification of spending options. Second, success of spending reviews in Ireland is backed by strong legal and methodological framework which regulates rights and responsibilities of each participant in the review preparation process. Formation of such framework is the key prerequisites of successful implementation of spending reviews in Russia. Third, it should be noted that Ireland applies various types of spending reviews depending on a goals set. In Russia, it is advisable first to conduct a number of pilot selective reviews focused on government programs and particular ministries and agencies. After accumulating sufficient expertise, it would be appropriate to conduct a comprehensive spending review.



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