№ lp_2_3_50284
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This document is a guide to the Quality of Expenditure Heatmap (QEH), a tool designed to assess the quality of public expenditure, comparing the outcomes of spending across countries and over time.
Year:
2023
Region / city:
Global
Topic:
Public expenditure, fiscal policy
Document type:
Guide
Institution:
N/A
Author:
Santiago Herrera, Hironobu Isaka
Target audience:
Policymakers, researchers, economists
Period of validity:
N/A
Approval date:
N/A
Date of amendments:
N/A
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2024
Topic:
Annual Members Meeting
Document Type:
Meeting Minutes
Author:
Not specified
Target Audience:
Members of the Trust, Staff, Governors, Public
Period of Validity:
N/A
Approval Date:
30 July 2024
Amendment Date:
N/A
Year:
2023
Region / City:
Norfolk & Waveney
Theme:
Health and Care Workforce Training
Document Type:
Training Programme
Organization / Institution:
QEH
Author:
QEH Training Team
Target Audience:
Healthcare and Care Workforce
Period of Validity:
From April 3, 2023
Approval Date:
N/A
Date of Changes:
N/A
Year:
2023
Region / City:
European Union
Theme:
Expenditure Verification, Audit
Document Type:
Terms of Reference
Organization / Institution:
European Commission
Author:
European Commission
Target Audience:
Auditors, Contracting Authorities, Financial Verifiers
Period of Validity:
01/12/2023 - ongoing
Approval Date:
01/12/2023
Date of Changes:
Not specified
Year:
2025
Note:
Region/City
Topic:
Juvenile justice, government funding
Document Type:
Report
Agency/Organization:
Office of Youth and Community Restoration
Target Audience:
Counties and related authorities
Period of validity:
2025
Year:
2024
Region / City:
Subnational
Topic:
Public financial management, assessment report
Document Type:
PEFA Assessment Report
Organization / Institution:
PEFA Secretariat
Author:
PEFA Partners
Target Audience:
Government officials, financial assessors, policy makers
Effective Period:
2024
Approval Date:
June 25, 2024
Modification Date:
Not provided
Year:
2024/2025 to 2026/2027
Region / City:
Harry Gwala District Municipality
Theme:
Budget and Treasury
Document Type:
Annual Budget
Institution:
Harry Gwala District Municipality
Author:
Harry Gwala District Municipality
Target Audience:
Public, municipal officials
Period of Validity:
2024/2025 to 2026/2027
Approval Date:
Not specified
Date of Amendments:
Not specified
Note:
Contextual description
Year:
20XX
Agency:
[Agency Name]
Program:
[Program Name]
Authorizing legislation:
Item XXXX-XXX-XXXX of the Budget Act of 20XX, as amended by [X] (Chapter X, Statutes of 20XX)
Total expenditure:
$[X] million
Administrative costs:
$[XX] million or [XX]%
Project Types:
Low carbon transportation, Affordable housing, Energy efficiency, Climate adaptation
Eligible recipients:
Local governments, Non-profit organizations, Private sector, Consumers
Year:
2019/2020
Region / City:
Dr Nkosazana Dlamini Zuma Municipality
Theme:
Budget, Financial Management, Municipal Services
Document Type:
Budget Report
Author:
Dr Nkosazana Dlamini Zuma Municipality
Target Audience:
Municipal Management, Council Members, Public, Stakeholders
Period of Validity:
1 July 2019 to 30 June 2022
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2025-26
Region / City:
United States
Topic:
Financial Assistance, Education, Intellectual Disabilities
Document Type:
Expenditure Report
Organization / Institution:
U.S. Department of Education
Author:
U.S. Department of Education
Target Audience:
Educational Institutions, Department of Education, Students with Intellectual Disabilities
Period of Validity:
July 1, 2025 - June 30, 2026
Approval Date:
Not specified
Amendment Date:
Not specified
Certification:
Certification by the Chief Executive Officer of the institution
Electronic Submission Deadline:
October 1, 2026
Mailing Instructions:
October 1, 2026
OMB Control Number:
1845-0113
Public Reporting Burden:
Estimated at 2 hours per response
Certification Requirement:
Wet signature required
Description:
A detailed report on the financial assistance provided to students with intellectual disabilities for the 2025-26 academic year, including Pell, FSEOG, and FWS funds, submitted to the U.S. Department of Education.
Year:
2025–2026
Region / City:
United States
Theme:
Work Colleges Program
Document Type:
Guidelines
Institution:
U.S. Department of Education
Author:
U.S. Department of Education
Target Audience:
Institutions participating in the Work Colleges Program
Period of Effect:
2025–2026
Approval Date:
Not specified
Amendment Date:
Not specified
Type of document:
Terms of Reference
Subject:
Expenditure verification under agreed-upon procedures
Applicable standard:
ISRS 4400 (Revised)
Engagement type:
Agreed-upon procedures engagement
Purpose:
Verification of reported expenditure
Contracting Authority:
Contracting Authority as defined in the contract
Reporting Entity:
Reporting Entity designated by the Contracting Authority
Scope:
Financial reports, invoices, transactions, and related expenditure
Methodology:
Risk analysis, sampling, and factual findings
Ethical framework:
IFAC Code of Ethics for Professional Accountants
Quality control standard:
ISQC 1
Legal status:
Integral part of the contract between the Contracting Authority and the Expenditure Verifier
Intended use:
Use limited to the purpose specified in the Terms of Reference
Year:
2021
Country:
Tajikistan
Region:
Europe and Central Asia
Type of document:
Public Expenditure Review
Institution:
World Bank
Global Practice:
Macroeconomics, Trade and Investment
Fiscal year covered:
January 1–December 31
Currency:
Tajikistan Somoni (TJS)
Exchange rate reference date:
October 20, 2021
Main topics:
fiscal policy, public financial management, tax policy, public investment, healthcare, education, pensions, intergovernmental fiscal relations
Period covered:
pre-COVID-19 to 2020 with medium-term outlook
Authors / team roles:
World Bank staff
Vice President:
Anna Bjerde
Lead Economist:
Ivailo Izvorski
Task Team Leader:
Gohar Gyulumyan
Year:
2017
Region / city:
Sindh
Topic:
Public Expenditure Review
Document Type:
Report
Institution:
The World Bank
Author:
The World Bank Group
Target Audience:
Policy makers, financial planners, and government officials
Period of Validity:
N/A
Approval Date:
N/A
Date of Changes:
N/A
Year:
2025–2026
Region / City:
United States
Subject:
Work Colleges Program, Expenditure Report
Document Type:
Report
Organization / Institution:
U.S. Department of Education
Author:
U.S. Department of Education
Target Audience:
Educational Institutions, Financial Administrators
Period of Action:
July 1, 2025 – June 30, 2026
Approval Date:
Not specified
Amendment Date:
Not specified
Submission Deadline:
October 1, 2026
Signature:
Wet signature required
Mailing Instructions:
Specific addresses for submission
OMB Control Number:
1845-0152
Paperwork Burden:
Estimated 2 hours per response
Mandatory Response:
Yes, in accordance with Higher Education Acts
Context:
A report for educational institutions to submit federal expenditure data related to the 2025–26 Work Colleges Program for compliance with U.S. Department of Education requirements.
Year:
2022
Region / City:
Zambia
Subject:
Judicial sector, public expenditure, institutional review
Document type:
Report
Organization:
World Bank
Author:
Rama Krishnan Venkateswaran, Evarist Baimu, Miki Matsuura
Target audience:
Policy makers, government officials, researchers
Period of validity:
N/A
Approval date:
June 22, 2022
Amendment date:
N/A
Year:
2026
Region / City:
N/A
Subject:
Expenditure verification
Document Type:
Tender Specifications
Issuing Organization:
INTPA.R.3, Audit & Control Unit
Author:
N/A
Target Audience:
Expenditure Verifiers, Contracting Authorities
Validity Period:
N/A
Approval Date:
N/A
Modification Date:
N/A
Note:
Year
Context:
A business case template based on HM Treasury Better Business Cases guidance following the Five Case Model for preparing business cases, used for evaluating expenditure proposals and their strategic, economic, and financial implications.