African Organisation of English-speaking Supreme Audit Institutions

Evaluations and its use in value for money studies

Change is a key feature of all aspects of the work which we do in the National Audit Office. This is brought very much into focus as the Government takes forward its modernising programme to improve all aspects of service delivery for the benefit of citizens. New ways of delivering government programmes are being developed and seemingly intractable social and economic problems – “wicked” issues are being looked at afresh. To report objectively and constructively on how these new initiatives are being implemented and to make recommendations which are forward looking requires us to modernise as well. While we have a good track record of producing high quality Value for Money (VFM) reports we need to continue to enhance all aspects of our work. We can do this by enhancing our skills, by learning from others, by being receptive to new ideas, and by developing our knowledge pool that all colleagues can share.

This guide can help you do this by drawing on the approach adopted by the evaluation community who often carry out studies similar in many respects to VFM examinations using a wide range of diagnostic and analytical approaches