Connecting Evaluation and Budgeting
This paper discusses how evaluation is an essential tool for good budgeting and a core element of any well-designed government wide performance budgeting system. It is organized into 5 sections: (1) Evaluation and performance budgeting- the princip...
| Main Author: | |
|---|---|
| Format: | Working Paper |
| Language: | English en_US |
| Published: |
Independent Evaluation Group, World Bank Group, Washington, DC
2014
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2014/03/19603128/connecting-evaluation-budgeting http://hdl.handle.net/10986/18997 |
| Summary: | This paper discusses how evaluation is
an essential tool for good budgeting and a core element of
any well-designed government wide performance budgeting
system. It is organized into 5 sections: (1) Evaluation and
performance budgeting- the principle outlines the role which
evaluation should, in principle, play in supporting good
budgeting. It identifies the key ways performance
information in general supports budgeting and then outlines
the way performance budgeting seeks to structure the
contribution of performance information to budgeting. The
section concludes by discussing the nature and role of
evaluation as a key component of the performance information
base for budgeting. (2) Evaluation and performance budgeting
in practice reviews the actual relationship between
evaluation and performance budgeting by looking at the
experiences of countries that have made substantial efforts
to implement both. (3) Recent Efforts to Connect Evaluation
and Budgeting discusses the global financial crisis, renewed
interest in the role of evaluation as a budgetary tool is
increasingly apparent among OECD countries, with countries
such as the United States and the Netherlands making moves
in this direction. (4) How to Better Connect Evaluation and
Budgeting requires two things. First, evaluation needs to be
made more useful for budgeting. Second, the budget process
needs to focus more on expenditure prioritization and
performance. (5) Conclusions. |
|---|