The Belgian Auditor's Office is not competent to judge good management. Parliamentary initiatives have been taken to extend its competence towards an efficiency, effectiveness and economy control. Up till 1985 the Belgian budget was drawn up according toa classification system with insufficient regard for the application ofmanagement objectives to budgetary allocation. Based on notions originating from the P.P.B.S. system the budget is drawn up now by programmes assigned to organisation divisions. In the future the parliamentary budget procedure could be transformed into a ratification of the General Budget of Expenses and a supervision of the execution of the departmental budgets. The General Budget will contain the programmes. A similar system offers the external controller a better management and control instrument. An efficiency control exists in various farms in Germany, Great-Britain, Ireland, the Netherlands, France, Spain and Canada. The European Auditor's Office evaluates good financial management too.