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M&E and Budget Program Performance Measurement in Ukraine: Current State and Needs for Improvement

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  • Sergii Slukhai

Abstract

The key elements of a performance-based budgeting methodology have already become a part of the mechanism for public expenditure management in Ukraine. At the same time, there still remains the issue of linking budget expenditures to specific results achieved by specific budget programs which defines the necessity of applying modern approaches to carrying out M&E. This study presents an analysis of the current state of M&E in Ukrainian public expenditure program management and offers some solutions which could improve its functioning. The analysis has revealed the absence of rigorous selection of performance indicators to evaluate budget program implementation, a need to better institutionalize the monitoring and evaluation activities through functional differentiation of budget programs and changes in approaches to their assessment.

Suggested Citation

  • Sergii Slukhai, 2011. "M&E and Budget Program Performance Measurement in Ukraine: Current State and Needs for Improvement," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(2), pages 28-47.
    • Handle: RePEc:prg:jnlefa:v:2011:y:2011:i:2:id:32:p:28-47
    DOI: 10.18267/j.efaj.32
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    References listed on IDEAS

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    1. Marc Robinson & Duncan P Last, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 09/01, International Monetary Fund.
    2. Mr. Duncan P Last & Mr. Marc Robinson, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 2009/001, International Monetary Fund.
    3. Keith Mackay, 2007. "How to Build M&E Systems to Support Better Government," World Bank Publications - Books, The World Bank Group, number 6851.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Budget program; Evaluation; Major spending unit; Monitoring; Performance-based budgeting;
    All these keywords.

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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