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Budgeting. (From the Library).(excerpt from the Journal of Public Budgeting, Accounting and Financial Management)(Excerpt)
"Performance Budgeting--The Next Budgetary Answer. But What is the Question?"
Bernard Pitsvada and Felix LoStracco
Journal of Public Budgeting, Accounting & Financial Management, Spring 2002, pp. 53-73.
The final implementation stage of the Government Performance and Results Act is performance budgeting, which presents "varying levels of performance, including outcome-related performance, that would result from different budgeted amounts." When GPRA was passed in 1993, the evidence about how difficult it would be to implement was speculative and derived largely from what people said. Studies sponsored by individual congressional leaders and the General Accounting Office have assigned low scores to most agencies for performance reporting. Organizational realities in the federal government today make performance budgeting impractical. A tremendous surge in the amount of uncontrollable spending over the last four decades has significantly reduced the portion of the budget that can be influenced by outcome data. Mandatory spending, which includes interest on the national debt and entitlement programs, now accounts for two-thirds of the federal budget. And ...
- New releases.(Performance Budgeting for State and Local Government)(Book Review)
- Magazine article from: Government Finance Review October 1, 2003 700+ words
...text describes performance budgeting as the integration...authors present performance budgeting not as a stand...case studies in performance budgeting, as well as interviews...level courses in public budgeting and financial...
- Performance Budgeting: Current Developments and Future Prospects.
- General Accounting Office Reports & Testimony May 1, 2003 700+ words
...can and cannot be expected from performance budgeting. Performance management is critical...map that defines what successful performance budgeting would look like, and identifies...critical for building support for performance budgeting. For performance data to more...
- Outcome-oriented cost management, cost sharing, and performance...
- Magazine article from: The Public Manager Baker, David L. March 22, 2009 700+ words
Cost management and performance budgeting efforts increasingly emphasize...Rubin (whose comments on performance budgeting are summarized earlier...addressed the models of performance budgeting used in the federal government...
- Assessing performance budgeting at OMB: the influence of politics, performance,...
- Magazine article from: Journal of Public Administration Research and Theory Gilmour, John B. Lewis, David E. April 1, 2006 700+ words
...measurement and its cousin, performance budgeting (Willoughby and Melkers 1998). The promise of performance budgeting is to provide objective information...has instituted its own performance budgeting initiative as part of a larger...
- The Politics of Public Budgeting. (Book Reviews).(Brief Article)
- Magazine article from: Government Finance Review McElravy, Jeff June 1, 2002 700+ words
...work and focuses on the evolution of public budgeting. She emphasizes recent efforts to...covers the basics, explaining how public budgeting is both political and unique, and...Rubin explains the dynamic process of public budgeting fully, but concisely. By covering...
- Performance budgeting is a success.(Bellevue, Washington, adopts performance...
- Magazine article from: Public Management Barton, Linda June 1, 1999 700+ words
...wanted them to be even better. Performance budgeting came about in response to councilmembers...Steve Bauer introduced the idea of performance budgeting to Bellevue from his successful...Police Chief Jim Montgomery says, "Performance budgeting has changed the way we do business...
- 21st Century Challenges: Performance Budgeting Could Help Promote Necessary...
- General Accounting Office Reports & Testimony August 1, 2005 700+ words
...progress and continuing challenges in performance budgeting and the Administration's related...challenges, we have also reported that performance budgeting can help facilitate a needed reexamination...approaches to bear on the situation. Performance budgeting holds promise as a means ...
- Assessing the Impact of Performance Budgeting: A Survey of American States.
- Magazine article from: Government Finance Review Willoughby, Katherine G. Melkers, Julia E. April 1, 2001 700+ words
...requirement, 31 have legislated performance budgeting to be conducted, while 16 have...PBB. Use of Performance Measures Performance budgeting is defined as a process that requests...process. The widespread adoption of performance budgeting requirements at all levels of government...