Budget Department Ministry of Finance

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Budget Performance evaluation and reporting has been one of the key aspects of program budget approach, aimed of reinforcing accountability of the Afghanistan Government for the services delivered.While during budget preparation and negotiation process, budget units are requested to define service delivery (output) targets they plan to achieve with allocated funds, it is necessary for the Government during the year to monitor whether the budget was spent in accordance with appropriation and whether the services have been delivered at the agreed level. An essential and integral part of budget performance evaluation and management is the feed-back to the decision-making processes within the Government at policy, program and project levels. Evaluation findings and recommendations will be provided in a timely and readily accessible form to have a positive impact in the Government activities.

For this purpose Ministry of Finance has formed Budget Performance Evaluation Unit within Budget Policy and Reform Directorate of the Budget Department. The key role of the Budget Performance Evaluation and Reporting Unit is to set overall performance monitoring and reporting policies and guidelines, on behalf of the Ministry of Finance. This includes: (i) drafting instructions and manuals for performance reporting by line ministries and agencies, (ii) development of reports for Cabinet and Parliament on the financial and non-financial performance of Government’s programs and (iii) ensuring results of the performance assessments are fed-back into the decision-making processes within the Government at policy, program and project level.


Budget Performance Evaluation and Reporting Unit is responsible to provide a basis for decision-making on changes and improvements in the Government policies, strategies, programs and projects. PERU promotes accountability of the Government for budget spent and policy objectives and services delivered to its citizens.


 Budget Performance Evaluation and Reporting Team

Performance Evaluation and Reporting Unit (PERU) is led by Mr. AllawdinZalmai, who has a number of years of experience in strategic planning, result based framework development and performance monitoring and evaluation.

The other team members  of the team include:

  • Mr.TamimRasikh, Performence Evaluation and Reporting Officer
  • Ms.MahmoodaMujaddidi TITLE Comming Soon and
  • Mr.Ahmad Shah TITLE Comming Soon

All of the team member are very much experienced and dedicated to performance evaluation and reporting. 

 Work done so far

In the recent years considerable efforts have been made by Ministry of Finance in implementation of a number of reforms in order to improve the quality and effectiveness of the Public finance management. These reforms are aimed at ensuring Government priorities for economic development and poverty reduction are implemented through the budget, addressing needs of the people across country, and ensuring that gender differentiated needs of women and men are met. In addition, the Government intends to improve performance by providing results-orientation to policy making and prioritization.

Performance information is not a new concept, many countries have taken a closer look at integrating it into the budget process in the past decade as part of efforts to improve decision making by moving the focus away from inputs oriented “how much money will I get?” towards measurable results “what can I achieve with this money?”.

The performance evaluation and reporting puts governments under increasing pressure to show that they are providing good value for money. Providing information about public sector performance can satisfy the public’s need to know, and could also be a useful tool for governments to evaluate their performance. 

The introduction of budget performance evaluation and reporting has been linked to broader efforts to improve expenditure control as well as public sector efficiency and performance, with stronger accountability for the results, so as to enable them to decide how to best deliver public services. It provides better understanding of government goals and priorities and on how different programs contribute to them.

At the same time, performance information encourages greater emphasis on planning and offers a good indication of what is working and what is not. This tool also improves transparency, by providing more and better information to legislatures and the public and persuading politicians to use it in decision making. 

Strategy - going forward

Performance reporting for Cabinet and Parliament

At the beginning of 1390, nineteen target ministries have been requested to submit their report, identifying how much money has been spent and what results have been achieved with the funds during 1389, compared to the original plan form 1389 National Budget.

Based on the reports received from target ministries, PERU will develop annual reporton the performance of targeted government bodiesand submit it to the Cabinet and National Assembly Members for review. The report will focus on the key achievements, budget execution, achieving planned targets, geographical distribution of program and key recommendation from MoF side in order to improve the performance of target institutions. In the meantime, a rewarding and punishment system will be introduced and rolled out to distinguish the high, medium and low performance ministries. The penalty for those ministries with low performance will affect their annual budgets.

Monitoring and evaluation system

Monitoring and evaluation is an important aspect of performance evaluation and reporting unit. PERU supports ministries/agencies in developing/improving internal M&E System in the long terms. The result of performance reporting will be part of MoFdatabase to easily track the performance of target ministries and generate many kinds of reports based on the needs of public and citizens.


Brief Guideline for Performance Report Dari

Performance Report and  Evaluation Guideline


Budget Performance Monitoring and Reporting Manual English

Budget Performance Monitoring and Reporting Manual Dari 

Performence Report

1392 Buget perofrmence report 

1392 Buget perofrmence report letter

Report Templates

Reporting Template Dari

Reporting Tempalte English