Despite the continuous process of public sector reforms, the problem of integrating decisions regarding the use of budget expenditure allocations with the results obtained remains controversial. The need for a greater comprehension of economic and financial performance requires understanding what the possible methods, experiences and most appropriate processes are to achieve strategic and political objectives, to maintain and improve the quality of services on the one hand and to ensure the effectiveness of the administrative function on the other. This paper focuses on deepening the discourse on evaluation process of public spending performance and its legal framework, as it provides insights into the entire process of development of approaches for evaluating performance, as well as for further assessment processes. The paper contributes to extend the debate on the organizational, methodological and legal basis for managing the process of evaluating public spending in terms of performance.
