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   <subfield code="z">9781475592450</subfield>
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   <subfield code="a">2075-8669</subfield>
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   <subfield code="a">Liu, Candice.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Expenditure Assessment Tool /</subfield>
   <subfield code="c">Candice Liu, Mercedes Garcia-Escribano.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2017.</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (32 pages)</subfield>
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  <datafield tag="490" ind1="1" ind2=" ">
   <subfield code="a">Technical Notes and Manuals</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Policy Division at Fiscal Affairs Department at IMF. 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 rationalize spending. 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 application of the tool to spending in Argentina is presented as an illustration.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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   <subfield code="a">Garcia-Escribano, Mercedes.</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">Technical Notes and Manuals; Technical Notes and Manuals ;</subfield>
   <subfield code="v">No. 2017/006</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/005/2017/006/005.2017.issue-006-en.xml</subfield>
   <subfield code="z">IMF e-Library</subfield>
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