The majority of the literature on expenditure reviews found within thescope of this report come from the World Bank
How useful are comprehensive policy reviews, public expenditure surveys and public expenditure reviews for identifying the flow of public funds and their use? What factors enable their ability to inform and promote policy priorities that take into account their findings? What helps align policy and expenditure? This review should mainly focus on the education sector, but include other areas. It has a worldwide focus, not any particular countries.
The majority of the literature on expenditure reviews found within the limited scope of this report come from the World Bank. This should be considered when drawing conclusions. Expenditure reviews appear to be useful for identifying the flow of public funds and their use. A key finding of most surveys is public resource leakage. They also highlight the problem of delays and bottlenecks, payroll ghosts, equity in resource allocation, information asymmetry and poor record keeping.
Bolton, L. Helpdesk Report: Education Expenditure Reviews. Health and Education Advice and Resource Team, (2014) 15 pp.