
https://www.brookings.edu/articles/as-local-governments-finalize-their-american-rescue-plan-priorities-some-dollars-have-become-easier-to-spend/

https://www.ips-journal.eu/topics/european-integration/europe-needs-to-spend-its-money-better-7243/

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2020-rapport-isf-octobre.pdf