Andrew Gray and Bill Jenkins are respectively reader in public accountability and management and Reader in Public Policy and Management at the University of Kent at Canterbury, U.K. Their various publications include Administrative Politics in British Government., Bob Segsworth is associate professor of political science at Laurentian University, Canada and has published widely in Canadian Public Administrative, Canadian Journal of Program Evaluation, and the International Review of Administrative Sciences., Ray C. Rist is a deputy director of the General Division at the U.S. General Accounting Office.

• Foreword, Acknowledgment, 1. Perspectives on Budgeting, Auditing, and Evaluation: An Introduction, 2. The Separation of Powers and Political Choice: Budgeting, Auditing, and Evaluation in the United States, 3. Separate Developments: Budgeting, Auditing, and Evaluation in the United Kingdom, 4. Two-Track Processes: Budgeting, Auditing, and Evaluation in the Federal Republic of Germany, 5. Out of Sequence and Out of Sync: Budgeting, Auditing, and Evaluation in Canada, 6. Many Reforms, Little Learning: Budgeting, Auditing, and Evaluation in Spain, 7. Connected or Separated? Budgeting, Auditing, and Evaluation in Sweden, 8. Muddling Through, Too: Evaluative Auditing of Budgeting in Finland, 9. Horses to the Water: Budgeting, Auditing, and Evaluation in Seven Governments, Glossary, Contributors, Index

Andrew Gray and Bill Jenkins are respectively reader in public accountability and management and Reader in Public Policy and Management at the University of Kent at Canterbury, U.K. Their various publications include Administrative Politics in British Government., Bob Segsworth is associate professor of political science at Laurentian University, Canada and has published widely in Canadian Public Administrative, Canadian Journal of Program Evaluation, and the International Review of Administrative Sciences., Ray C. Rist is a deputy director of the General Division at the U.S. General Accounting Office.

• Foreword, Acknowledgment, 1. Perspectives on Budgeting, Auditing, and Evaluation: An Introduction, 2. The Separation of Powers and Political Choice: Budgeting, Auditing, and Evaluation in the United States, 3. Separate Developments: Budgeting, Auditing, and Evaluation in the United Kingdom, 4. Two-Track Processes: Budgeting, Auditing, and Evaluation in the Federal Republic of Germany, 5. Out of Sequence and Out of Sync: Budgeting, Auditing, and Evaluation in Canada, 6. Many Reforms, Little Learning: Budgeting, Auditing, and Evaluation in Spain, 7. Connected or Separated? Budgeting, Auditing, and Evaluation in Sweden, 8. Muddling Through, Too: Evaluative Auditing of Budgeting in Finland, 9. Horses to the Water: Budgeting, Auditing, and Evaluation in Seven Governments, Glossary, Contributors, Index