The annual report on follow-up to the recommendations made in the public expenditure review processes (Spending Reviews) aims to strengthen the commitment to improving the effectiveness of public expenditure, articulated through the application of the comply or explain principle. It is a commitment made in component 29 of the Recovery, Transformation and Resilience Plan.
The Report is structured as follows: an executive summary and three parts. An executive summary of the main findings of the follow-up exercise is presented in chapter I. Chapter II, Introduction and conceptual framework, then elaborates on the contextual elements that serve as the basis and foundation for the preparation of this report. For its part, chapter III, on Methodology and scope, sets out the scope of follow-up, as well as the methodology used in its development. Lastly, chapter IV, on follow-up to recommendations: the principle of compliance or explanation, contains four paragraphs for each Spending Review: the scope of expenditure evaluated by AIReF, a summary of the content and conclusions of each study, a third paragraph detailing the proposals made in the spending reviews that were 'in process' in the follow-up to the previous year, together with the responses received from the ministerial departments, indicating in each case whether the proposal has been implemented, rejected or is in process, together with the corresponding motivation.