Abstract
Performance evaluation is one of the effective tools that helps the administration in achieving its goals in the efficient, effective and economic exploitation of available resources, which are the mainstay of the economic unit due to the relative scarcity of these resources to follow up on the responsibility of the monetary unit towards the relevant parties. Therefore, the scope of the evaluation has expanded to include all aspects of activity to evaluate the activity of administration at its various levels and agencies, as well as the organizational formations and its employees in terms of effectiveness in achieving the set goals, efficiency in implementing plans and programs, and economy in using available resources. The topic of performance evaluation has become one of the important topics not only at the level of economic units but also at the level of the national economy as a whole. The study addressed this aspect. The theoretical concept and definition of performance evaluation carried out by the auditor and the basic requirements for performance evaluation, while the practical aspect included evaluating the performance of the Diwaniyah Health Department, presenting the most prominent results, and concluding the research with conclusions for the most prominent points reached by the study and the necessary recommendations for that.
