Glossary:Spending reviews
From CAF Network
Spending reviews are structured, binding auditing processes serve to question the how and why of task fulfilment in public administration and thus increase the efficiency and effectiveness inproviding public services. Spending reviews can help public organisations better understand spending and identify opportunities for efficiencies. They are detailed assessments of specific areas of spending, with aims of increasing transparency, improving efficiency, and, where necessary, reallocating resources.
A public service organisation is any institution, service organisation or system, which is under the policy direction of and controlled by an elected government (national, federal, regional or local). It includes organisations that deal with development of policy and enforcement of law, i.e. matters that could not be regarded strictly as services.
Objectives are a formulation of a desired situation describing the desired results or effects as defined in the mission of the organisation. They can be:
Global objectives for the mid and longterm indicate the desired overall direction of the organisation. It describes the final results or effects (outcomes) it wants to pursue.
These are a concrete formulation of the strategic objectives, e.g. at unit level. An operational objective can be immediately transformed into a set of activities and tasks.
