The Spending Reviews Follow-up Report aims to reinforce the commitment to improving the effectiveness of public spending, carried out 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. Chapter I presents an Executive Summary of the main conclusions drawn in the monitoring exercise. Next, Chapter II - Introduction and conceptual framework develops the contextual elements that serve as the basis and foundation for the preparation of this report. Chapter III, on Scope and Methodology, sets out the scope of the monitoring exercise and the methodology used in its development. Lastly, chapter IV, on the Follow-up of recommendations: the “comply or explain” principle, contains three sections for each Spending Review: the scope of the expenditure that has been assessed by AIReF (Independent Authority for Fiscal Responsibility), a summary with the content and conclusions of each study and a third section with details of the proposals made in the spending reviews together with the response received from the ministerial departments, indicating in each case whether or not the proposal has been implemented or partially implemented, together with the corresponding grounds.