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Editor's note: This article is adapted from a chapter in a forthcoming GFOA publication on integrating performance measurement into the budget process.
In theory, the purpose of performance measurement is to facilitate and improve government decision making. In practice, however, many governments are not using their performance measurement systems for this purpose because elected officials and administrators do not have confidence in the reliability of the performance data. (1) This is perfectly understandable in that decisions based on unreliable data could be detrimental to a government's mission. One emerging solution to the reliability problem is performance ...