Spending review is critical to good expenditure prioritization, because good prioritization requires not only that the right choices about new spending are made, but also that baseline expenditure is subject to constant critical scrutiny. It is important that spending review become a permanent feature of the budget preparation process. For this to happen, the spending review process must be designed appropriately, and fully integrated into the broader budget preparation process. The questions of how to design spending review as an ongoing process and to ensure that it survives as a core instrument of budget preparation, are the primary focus of this paper.