The ReSpend project is creating the first comprehensive database on the governance of EU spending on social and industrial policies. Covering the period from 1987 to 2027, the database systematically collects annual data on all relevant budgetary and extra-budgetary instruments, including information on planned allocations, actual disbursements and programmatic targets. This allows the project to capture both the quantitative gap between allocation and disbursement (in terms of volume and policy) and the institutional features of expenditure management.

To operationalise these aspects, the database includes indicators for (1) allocation, the expected resources; (2) allocation instruments, how the expenditure is allocated; (3) disbursement, the actual expenditure; (4) targets, the beneficiary groups; (5) financing locus and management, who has authority over the expenditure; (4) monitoring, how the programme is controlled; and (6) accountability, where the expenditure has to be reported.

Descriptive statistics will be used to show patterns in spending over time across policy areas and instruments. Correlational statistics will also be used to explore the factors that lead to increases or decreases in competence, control and spending performance. The database will be developed in coordination with other projects in the research unit to ensure interoperability.