In government funding policy, development cooperation and the engagement of non-governmental and private organisations, the instruments of evaluation and impact monitoring (M&E) have established themselves as the basis of evidence-based policy. The need for evaluation in the use of public funds arises on the one hand from the requirements of the European Commission, such as the Better Regulation Guidelines and the regulations concerning structural and investment funds, and on the other hand at the national level from the Federal Budget Code and the efficiency requirement of the federal and state governments. But private organisations are also increasingly interested in a functioning M&E system, as it effectively supports the implementation, monitoring and reporting of a programme.
An evaluation, i.e. an independent quantitative and qualitative review of the success of funding programmes/measures by identifying the results of the use of funds, serves the client primarily in terms of accountability and the creation of a basis for decision-making for future projects. A classic ex-post evaluation includes, for example, the degree to which objectives have been achieved (effectiveness), the measurement of impact and assessment of the sustainability of the results, as well as an evaluation of the relationship between effort and return (efficiency or cost-effectiveness). For those responsible for the programmes/measures, evaluations are a management tool that highlights success factors and existing weaknesses and provides recommendations for future action.
Depending on the client, the relevance of the funding measures, the 'added value' or the coherence of the programmes also play a role. Research, surveys and/or experimental methods are used to check whether the given impulse has actually led to the expected effects. Indicators and metrics are at the forefront of the design and implementation of M&E systems. Ideally, these are derived from the programme's objectives, defined before the measure is launched and systematically recorded and documented over the implementation period.
With our team, we carry out cross-cutting evaluations and can also support you in setting up an effective monitoring system for your project or organisation. With our many years of experience in the implementation and evaluation of programmes in national and international contexts, we know exactly what methodological, conceptual and practical requirements are placed on good programme design and supportive monitoring. Together with our experts in the field of data & analytics, we also help you to develop suitable IT tools for this purpose.
Partner, Audit, Branch Manager at KPMG Bremen
KPMG AG Wirtschaftsprüfungsgesellschaft
Reporting in the public sector poses increasingly complex challenges for federal, state and public institutions.
Reporting in the public sector poses challenges for the federal and state governments.