Abstract: | Horizontal management raises significant challenges, particularly when assessing the performance of public programs. This case study focuses on Quebec’s Supplement to the Work Premium (SWP), a social and fiscal cross-ministerial measure, which was never subjected to any performance assessment since its introduction in 2008. We report on findings from interviews with public servants and attempt to explain how the SWP became a social and fiscal measure managed by three public organizations (ministère des Finances du Québec, Revenu Québec and the ministère du Travail, de l’Emploi et de la Solidarité sociale). Then, we analyze the implementation and performance evaluation of the measure. We argue there is a disjuncture between official and informal responsibilities when assessing the SWP and between the interests of the organizations involved in the assessment. |