his report presents an Evaluation Framework intended to guide the conduct of joint evaluation work on General Budget Support (GBS) at the country level. It was commissioned on behalf of the OECD–DAC Evaluation Network. It draws on an earlier GBS Evaluability Study produced for the Evaluation Department of UK DFID.

The Framework is intended as a practical tool that can be used to guide a number of country-level joint evaluations. The ultimate purpose of these exercises is to assess whether GBS is a relevant, efficient, effective and sustainable mechanism for poverty reduction. GBS is taken to refer to the channelling of donor funds directly to the partner government’s budget, using the government’s own allocation and accounting systems, with any conditionality focused on policy measures related to general budget priorities.