Possibilities and limits of evaluation of funding programs by the Courts of Public Auditing: Financial perspectives for improvement [Möglichkeiten und Grenzen der Evaluierung von Förderprogrammen durch die Rechnungshöfe: Finanzwissenschaftliche Perspektiven zur Verbesserung]

The performance of public policy programs needs to be assessed with regard to their political goals. In Germany the administration, itself, and independent Courts of Public Auditing observe the results. An evaluation requires defining the political goals. The comments are restricted to a single program or to a specific question concerning several programs. However, there is no systematic assessment. The comparative institutional economic analysis considers local public auditing institutions in Switzerland, the budget law reform in Austria in 2009/2013 and a recent proposal for a systematic effectiveness analysis provided by the German National Regulatory Control Council (NKR). Consequently, improvements are suggested here. © 2013, List-Gesellschaft e.V.