Questions you might ask yourself or your government about expenditures on non-essential goods and services: What share of the budget is spent on non-essential categories of expenditure? How has the share of such expenditure changed in recent years? Who has the authority to decide on these expenditures—the specific ministries, departments or agencies (MDAs) making the expenditure, the Ministry of Finance or someone else? What structures and processes does the government have in place to identify non-essential spending of various types? What regulations limit or regulate such expenses—a Finance Act? Treasury regulations? Does civil society have a role in the structures and processes that monitor non-essential spending? Over the past 3-5 years has the government identified instances of non-essential and at times excessive spending? If so, which MDAs were involved? What actions did the government take? Over the past 3-5 years has the Supreme Audit Institution (SAI) identified instances of non-essential spending? If so, which MDAs were involved? What action did the legislature take on the SAI’s report? Have any civil society groups brought to the government’s attention instances of non-essential or wasteful spending? If so, what actions has the government taken in response?