Abstract

ABSTRACT This study aims to reflect on the spending reviews’ capacity-building initiatives undertaken over the years, the experience and methodology employed. It discusses the feedback collected from survey questionnaires developed during and upon completion of each spending review capacity-building initiative and shares a case study of a completed and actioned spending review. The paper details the contribution of spending review training in building capacity of officials working in National and Provincial Treasuries in South Africa. It is argued that the spending review capacity-building initiatives contributed to the adoption of spending reviews as part of the annual budget process, culminating into the issuing of a government-wide guideline to use it as a tool in budgeting processes from 2021. This research not only contributes to the body of work on knowledge-transfer theory, but also offers lessons learnt in undertaking capacity building for public sector officials to promote knowledge transfer.

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