ABSTRACT
This chapter describes the processes of budgeting and performance auditing in Sweden. It considers the ways in which policy evaluation is rooted in the budget process and performance auditing, and the possible correlations between performance auditing and the budget process. The chapter discusses whether the intention to integrate evaluation with decision making is founded on a realistic view of the decision-making process. A number of factors, however, have recently prompted Swedish government to show renewed and growing interest in evaluation. The key role of the ministries lies in the precise statement of the kind of result analyses they wish the agencies to produce in connection with their in-depth budget requests. The linkage between results analysis and the success of the reform is thus extremely strong: results analysis is a precondition of the reform.
