Linking Evaluation to Expenditure Reviews: Neither Realistic nor a Good Idea

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It is frequently assumed and not contested that evaluation should play a significant role in budgeting and, more specifically, in expenditure reviews. This article argues otherwise: that evaluation is neither fit nor designed to play such a role. Rather, if there is a desire by budget officials for credible evidence on the performance of interventions, then they need to invest in a different form of evaluation, namely, expenditure evaluations, separate and distinct from ministry-based evaluation.

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