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Various forms of assurance are being demanded by different constituencies in the federal public administration. One form of assurance is that of financial accountability, and spending reviews are an essential input to processes that contribute to federal budgetary and expenditure management decisions. Program evaluation has also been an important contributor, but it may be the case that this federal function is over-extended in that contribution. It may be time to consider removing this responsibility and attaching it to other functions, thereby affording the function to better focus on what it does best: contribute to program improvement, including effectiveness. This would also mean a shift in evaluation culture to one of learning, rather than accountability. Resume : Diverses formes d’imputabilite sont exigees des differents groupes de l'administration publique federale dont la responsabilite financiere. Les exercices de revision budgetaire sont une composante essentielle contribuant aux decisions du gouvernement federal en matiere de gestion budgetaire et de depenses. L'evaluation du programme a joue un role important a ce niveau, mais il se peut que le federal ait des attentes trop elevees concernant sa contribution. Il serait peut-etre temps d'envisager enlever cette responsabilite a l’evaluation et de la rattacher a d'autres fonctions, ce qui lui permettrait de se concentrer sur ce qu'elle fait le mieux: contribuer a l'amelioration de programme, ce qui inclut l’analyse de l'efficacite. Cela signifierait aussi que la culture de l'evaluation evolue vers une culture d'apprentissage plutot que vers la reddition de comptes.

Expenditure Reviews and the Federal Experience: Program Evaluation and Its Contribution to Assurance Provision