... indicators; the means to collect, aggregate, ana-lyze, and report on the performance data in relation to the indica-tors and their baselines; and managers with the skill and understand-ing to ... government to look at ways of achieving better value for money. Australiaalso had two important institutional champions for evaluation the Department of Finance and the Aus-tralian National Audit ... substantially—in their paths,approach, style, and level of development. According to a recent sur-vey, Australia, Canada, the Netherlands, Sweden, and the UnitedStates have the highest evaluation...