Spend Analysis as a tool for better use of resources in times of crisis.
At the start of 2020, the finances of many Polish local councils were in a difficult condition due to the need to incur large investment expenditures, because of an underestimation of the costs of the delivery of public services commissioned, such as education, or losses in the revenues of municipalities resulting from central government tax reforms. The Covid-19 pandemic has exacerbated these problems because the method adopted to combat the virus, which consists in the economic lockdown, led to a serious recession.
The times of crisis force us to look more closely at our spend and internal resources, and to seek ways of increasing their benefits to the economy and society. One such tool is the public spend analysis according to the methodology of the City of Preston, implemented after the global financial crisis. An effective implementation of this good practice requires cooperation between all the parties involved in the process, both procurers and entrepreneurs.
