Assessing the Impact of Performance Budgeting: A Survey of American States.
Government Finance Review › Vol. 17 Nbr. 2, April 2001
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Assessing the Impact of Performance Budgeting: A Survey of American States.
This article summarizes the findings of a survey on how performance measurement has influenced state budgeting regarding budget actors, budget cycles, and the perception of government by the media and citizens.
Over the past decade, state governments have established legal and administrative requirements for performance-based budgeting systems that incorporate requirements for measuring and reporting agency and program performance results. Such systems require stronger roles for planning and goal setting, and stipulate the conduct of performance measurement and reporting about program results. This article addresses state government budget officers' perceptions of the importance of performance measurement and performance-based budgeting (PBB) in particular. It investigates how and when performance measurement information is used in decisions about spending by this select group of budget actors. This research should be helpful to governments as they begin to experiment with methods of presenting indicators externally via financial and program reports in order to provide stakeholders (citizens, other governments, investors, etc.) with reliable information about their performance. Methodology The data reported in this research represents one component of a major study of performance measurement used in state and local governments. The study is part of a multi-year effort by the Governmental Accounting Standards Board (GASB) to extend its SEA Research project. Funded by the Sloan Found...See the full content of this document
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