Rationalising public expenditure

The pace of change in the local, national and international environment necessitates a rational approach to the management of public finance sector units so as to increase the rational management of their resources through efficient spending. What is rationalisation of spending? How is rationalisation examined? Who shapes the measures of rationalisation? What shapes and influences perceptions of spending rationality? These are the questions that the author addresses in an attempt to establish the extent to which the concept of rationalisation is understood. The article was prepared using the legal-dogmatic method related to the analysis of available and selected views of the doctrine, and selected interpretations of legal acts relating to the discussed issues.