WFE coordinates the annual spending review exercise.
Spending review is a tool used to develop, assess, recommend, and adopt policy options by analysing the Government’s existing expenditure in defined areas. This expenditure relates both to schemes and measures (including tax expenditures and revenue) and to operational activities. This involves:
- Developing and overseeing the overall methodology
- Designing dedicated procedures and tools
- Coordinating the implementation of spending reviews, including the secretariat of the working groups and the steering committee
- Monitoring the follow-up to Government decisions taken after each spending review exercise
Spending reviews are integrated into the annual budget cycle.
As part of the National Recovery and Resilience Plan (NRRP), Wallonia carried out a zero-based budgeting exercise, which led to the integration of the spending review process into the annual budget cycle (milestone 208).
Spending Review 2023–2024
The topics selected by the Walloon Government for the first spending review exercise (2023–2024) were as follows:
- Optimisation ofIT expenditure
- Multiannual real estate investment plan
- Fleet management
Key findings
Optimisation of IT expenditure
The findings point to underuse of licences (15%) and a lack of centralisation.
Three options were selected:
- Acquiring an IT asset management (ITAM) solution to reduce purchasing costs and extend equipment lifespan.
- Centralising licence budgets to maximise economies of scale.
- Coordinating with public administration units to strengthen the use of central purchasing bodies.
Multiannual real estate investment plan
In response to delays in the execution of appropriations, two studies will be carried out:
- A pre-programming study to clarify the needs of real estate projects.
- An analysis of depreciation and rental costs aimed at optimising choices between acquisition and leasing.
Fleet management
Inefficiencies were identified, including an oversized fleet. The selected options include:
- Streamlining vehicle management through centralisation.
- Pooling vehicles by geographic area to reduce underuse.
- Improving tracking and monitoring tools, including the use of integrated software and geolocation.
Lessons learned and milestone 208
This exercise yielded a wide range of lessons. Several improvement proposals were put forward to strengthen the effectiveness of public policies and optimise the use of financial resources. In particular, the analyses helped better align expenditure with regional strategic objectives by identifying opportunities for savings while ensuring optimal resource allocation. This work showed that efficiency gains can be achieved while maintaining—and in some cases improving—the quality of the services delivered.
The exercise also enabled participants to fully appreciate the budgetary constraints inherent in managing the three areas under review. This strengthened awareness of the need for rigorous expenditure management that takes overall financial challenges into account while respecting Government priorities.
Finally, the exercise highlighted several points of attention for future spending reviews, notably the need for training or the involvement of experts to strengthen the capacity of working groups, as well as better coordination between the various organisational initiatives within the SPW (Wallonia Public Service) and the public administrative units.
For more information on the ex-post analysis of the 2023–2024 spending reviews, which supports the achievement of European milestone 208, the report is available via the following link:
Spending Reviews 2024–2025
For the second spending review exercise, the Government selected the following topics:
- Accommodation for adults with disabilities and support for people designated as priority cases;
- The effectiveness and efficiency of grant and loan schemes for home energy renovation;
- The centralisation of financing for public administration units within Wallonia’s consolidation perimeter.
Key findings
Disability – accommodation for adults and priority cases
The work highlights structural pressures, including waiting times, accommodation capacity, and budget visibility. The selected options notably concern adapting subsidy categories, revising how places are reserved for priority cases, and strengthening multiannual budget planning.
Grants and loans – home energy renovation
The analyses highlight issues of clarity and access, as well as challenges linked to simplification and targeting. The ex-post analysis points to implementation structured around three directions: gradually strengthening obligations, better targeting support, and developing pre-financing mechanisms. Two cross-cutting levers are also emphasised: a virtual one-stop shop and improved budget monitoring.
Report: Spending Review –Renovation Grants and Loans Working Groupe
Public administration units – centralisation of financing
The work confirms that centralisation can improve financing conditions for the PAUs concerned through pooled resources and a simplified framework. Two approaches were examined: direct loans from the Region or increased grants. The analyses also identify several points of attention, including data, communication, windfall effects, and accounting and rating implications.
Report: Spending Review –Centralisation of UAP Funding Working Group
Lessons learned and milestone 208
The ex-post analysis highlights the consolidation of the Walloon method and stronger ownership by stakeholders. It also identifies areas for improvement, including planning, resource availability, data quality, coordination with other workstreams, communication, and multiannual programming. This second exercise confirms the value of spending reviews as a tool for modernising public action and supporting decision-making.
For more information on the ex-post analysis of the 2024–2025 spending reviews, which supports the achievement of European milestone 208, the report is available via the following link: