This book addresses the achievements,challenges, and opportunities to improve the quality ofpublic spending. Steps to make such changes have comethrough monitoring and evaluation approaches that can bereplicated or expanded; sectoral efforts to improve theperformance of priority programs; Congress's use ofinformation on the results of public spending; theimplementation of performance budgeting at subnationallevels; and the harmonization of accounting between thethree levels of the federal government. All these aspectsare key elements of comprehensive reform. Currently, as thebook states, accountability focuses on achieving resultsrather than on centering attention on mere compliance withrules and procedures. In this context, based on a new legalframework, the government of Mexico has decisively promotedresults-based management and budgeting. The PerformanceEvaluation System (SED) was finally established in 2008 withthe institution of the principles, concepts, methodologies,guidelines, procedures, and systems that support itsoperation. Its adoption as a common practice in the FederalPublic Administration (APF) process will require a gradual,progressive, systematic learning and continuous improvementthat should allow performance evaluation to take root in theAPF. This calls for consolidating the Results-BasedBudgeting (RBB)-SED in all agencies, expanding its use andimproving the quality of the information that feeds it.However, not just the APF benefit will from theimplementation of the RBB-SED. As the publication suggests,the approach to an expenditure budget based on performanceinformation offers Congress great opportunities to enhanceits regulatory and supervisory functions. The improvement inthe quality of Matrices de Indicadores para Resultados(MIRs), program evaluations, and their integration into thebudgetary programming cycle also contributes to this purpose.
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