Disclaimer 2

Abstract 3

Acknowledgements 4

Abbreviations and acronyms 6

Executive summary 7

1 Mandatory spending in selected OECD Member countries 9

1.1. Defining mandatory spending 9

1.2. Governance arrangements for mandatory spending 11

1.3. Mandatory spending and the budget process 14

1.4. Methodologies and tools to review mandatory spending 15

1.5. Accountability and oversight 19

2 Case studies 21

2.1. Case Study 1: France 21

2.2. Case Study 2: Germany 23

2.3. Case Study 3: Ireland 24

2.4. Case Study 4: Japan 27

2.5. Case Study 5: Korea 29

2.6. Case Study 6: The Netherlands 30

2.7. Case Study 7: The United Kingdom 33

2.8. Case Study 8: The United States 34

References 37