Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland).

Andrew Gray and Bill Jenkins are respectively reader in public accountability and management and Reader in Public Policy and Management at the University of Kent at Canterbury, U.K. Their various publications include Administrative Politics in British Government., Bob Segsworth is associate professor of political science at Laurentian University, Canada and has published widely in Canadian Public Administrative, Canadian Journal of Program Evaluation, and the International Review of Administrative Sciences., Ray C. Rist is a deputy director of the General Division at the U.S. General Accounting Office.

As governments the world over work to sustain public policy and develop much needed policy initiatives, there is increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland). Contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.

Foreword, Acknowledgment, 1. Perspectives on Budgeting, Auditing, and Evaluation: An Introduction, 2. The Separation of Powers and Political Choice: Budgeting, Auditing, and Evaluation in the United States, 3. Separate Developments: Budgeting, Auditing, and Evaluation in the United Kingdom, 4. Two-Track Processes: Budgeting, Auditing, and Evaluation in the Federal Republic of Germany, 5. Out of Sequence and Out of Sync: Budgeting, Auditing, and Evaluation in Canada, 6. Many Reforms, Little Learning: Budgeting, Auditing, and Evaluation in Spain, 7. Connected or Separated? Budgeting, Auditing, and Evaluation in Sweden, 8. Muddling Through, Too: Evaluative Auditing of Budgeting in Finland, 9. Horses to the Water: Budgeting, Auditing, and Evaluation in Seven Governments, Glossary, Contributors, Index