Spending Reviews are intensive processes of public spending scrutiny with the aim of obtaining budget savings, by conducting a strategic, efficiency and effectiveness analysis of the corresponding expenditures. The goal to generate fiscal space may allow the chance to finance programs, services or projects to contribute to government priorities and/or to face new social needs. Fiscal space generation is critical in a budget stability and fiscal sustainability framework in which spending growth is limited to the economic growth and it is intended to achieve the maximum social value for taxpayers’ money.
Spending Review processes are recommended and encouraged by EU institutions and have been implemented time ago by countries close to Catalonia.
Budget Act 2017, on its 2nd additional provision, introduced the mandate to perform Spending Reviews for all Expenditure Policies of the Catalan Government for the 2017-2020 period.