Abstract
This article proposes a methodology to assess the efficiency of the European Union Structural Funds (SF) operations using two alternative approaches: first, by a unit cost analysis of the programme’s output indicators; second, by the comparative study of the tendering, contract-awarding and implementation costs of a sample of projects. This methodology has been applied to the mid-term evaluation of the 2000—2006 Integrated Operational Programme of Andalusia, employing the information provided by the programme’s monitoring system and using primary data obtained from the interventions’ direct managers. This process of accessing data sources itself provides useful insights into programme assessment given that — by requesting data regarding programmed and effective unit costs for each indicator from the direct managers — their capacity to programme can be verified as well as the reliability of the data provided to the monitoring system, promoting a culture of evaluation and accountability.
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