- Funding Programme
- Year
- 2021
Supporting the implementation of two pilot spending reviews in Poland
The Commission supported the Value-for-Money team, within the Polish Ministry of Finance, in implementing pilot spending reviews in healthcare and support for innovation in SMEs. The OECD provided hands-on assistance throughout the conduct of the reviews by providing feedback on the outputs produced, organising capacity-building and peer-exchange workshops, and having regular discussions with the Value-for-Money team on the progress and challenges encountered.
Context
Poland introduced spending reviews in 2015 and several exercises have been undertaken since then. The spending review process, however, faced methodological and structural challenges and lacked linkages with the budgetary process. In 2020, the Polish Ministry of Finance requested support through the Technical Support Instrument (TSI) to revise the methodology of spending reviews based on OECD best practices. In 2021, the Polish Ministry of Finance requested follow-up support to conduct two pilot spending reviews based on the revised methodology.
This follow-up project provided hands-on support to the Ministry of Finance to carry out two pilot spending reviews in healthcare and support for innovation in SMEs, both sectors where improving the quality of public spending was highly relevant in the context of the COVID-19 recovery.
The project “Spending Reviews in Healthcare and Support for Innovation in SMEs” was carried out with funding by the European Union via the TSI and implemented by the OECD in cooperation with the European Commission.
Support delivered
The OECD provided direct assistance during the design, conduct and follow-up phases of the pilot spending reviews. The OECD helped define the specific topics for the reviews and offered regular feedback and advice during the preparation of the Terms of Reference and draft spending review reports.
Additionally, leveraging the revised spending review methodology, the OECD provided operational guidance on key methodological and governance aspects of conducting the two pilot spending reviews: the OECD organised exchanges with OECD experts on health and SMEs, as well as international workshops where Polish officials involved in the two spending reviews had an opportunity to discuss the challenges encountered and learn from international experiences.
Based on the lessons learned during the pilot reviews, the OECD provided recommendations on how to improve the process for future spending reviews, taking into account OECD best practices.
Results achieved
In line with OECD recommendations, Poland has taken significant steps to strengthen the spending review framework. Notably, specific provisions on spending reviews are now included in the Public Finance Act, demonstrating a strong commitment to conducting spending reviews in Poland. The new legal basis provides the required authority for conducting spending reviews and supports their long-term sustainability.
The OECD support has contributed to the increased capacities within the Value-for-Money team and line ministries for conducting spending reviews based on the new methodology. Additionally, the successful implementation of the two spending reviews has resulted in increased support for spending reviews from decision-makers and other relevant stakeholders, which will contribute to the sustainability of spending reviews in Poland going forward.
As a result of the OECD support – the newly adopted legal basis for spending reviews, growing political support, and strengthened capacities for conducting spending reviews – Poland is now well-equipped to continue using them as a tool to improve the quality of public expenditure.
More about the project
You can read the final reports here: