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Evaluation practice is vital for the accountability and learning of administrations implementing complex policies. This article explores the relationships between the structures of the evaluation systems and their functions. The findings are based on a comparative analysis of six national systems executing evaluation of the European Union Cohesion Policy. The study identifies three types of evaluation system structure: centralized with a single evaluation unit, decentralized with a coordinating body and decentralized without a coordinating body. These systems differ in terms of the thematic focus of evaluations and the targeted users. Decentralized systems focus on internal users of knowledge and produce mostly operational studies; their primary function is inward-oriented learning about smooth programme implementation. Centralized systems fulfil a more strategic function, recognizing the external audience and external accountability for effects.    Points for practitioners   Practitioners who design multi-organizational evaluation systems should bear in mind that their structure and functions are interrelated. If both accountability and learning are desired, the evaluation system needs at least a minimum degree of decentralization on the one hand and the presence of an active and independent coordination body on the other.

Structures and functions of complex evaluation systems: comparison of six Central and Eastern European countries