The Expenditure Assessment Tool (EAT) uses the commonly available software program Microsoft Excel and has been designed by the Expenditure Policy Division at the Fiscal Affairs Department at IMF. The evaluation is done through benchmarking of spending—levels, composition and outcomes—against regional and income comparators. The focus is on both the economic and functional classification of expenditures.
The information EAT provides can be very useful in the evaluation of government spending and in the identification of areas where there may be room to increase spending efficiency or rationalise spending.
