Performance budgeting for state and local government / Janet M. Kelly and William C. Rivenbark.

Format:

Book

Author/Creator:

Kelly, Janet M.

Contributor:

Rivenbark, William C.

Language:

English

Subjects (All):

Budget--United States--States.

Budget.

Program budgeting.

United States.

Program budgeting--United States--States.

Local budgets--United States.

Local budgets.

Physical Description:

xv, 271 pages : illustrations ; 24 cm

Place of Publication:

Armonk, N.Y. : M.E. Sharpe, [2003]

Contents:

Chapter 1. Performance Budgeting: Combining Operational and Financial Accountability 3

Facts and Values in Budget Decisions 4

The "Key" Question 5

Performance and Citizen Satisfaction 6

Performance Budgeting and Functions of Management 7

Realities of Performance Budgeting 8

Limitations of Performance Budgeting 9

Possibilities of Performance Budgeting 11

Chapter 2. The Lineage of Performance Budgeting 16

Public Administration and Performance Budgeting 17

Budgeting Begins in the City 20

Machine Politics 21

The Progressive Era 22

The New York Bureau of Municipal Research 23

Performance Budgeting Emerges 27

Budget Process Reforms 30

Planning-Programming-Budgeting System 31

Management-by-Objectives 32

Zero-Based Budgeting 33

Cutback Budgeting 34

Performance Budgeting, the Sequel 35

The Record on Performance Budgeting 36

Federal Government 36

State Government 37

Local Government 39

The Leadership Factor 41

Reviewing the Record 42

Is Performance Budgeting a Theory? 42

Chapter 3. Budget Process for State and Local Government 46

Overview of Budget Process 48

Chart of Accounts 49

Budget Calendar 55

Implementation and Evaluation 63

Expanding the Budget Process 67

Washington State 68

Fairfax County, Virginia 70

City of Hickory, North Carolina 71

Misconceptions About Performance Budgeting Programs 76

Appendix A. Cover Memorandum for Budget Instructions 82

Chapter 4. Planning for Performance 84

Strategic Planning 88

State of Oregon 89

Dakota County, Minnesota 92

Scottsdale, Arizona 93

Looking Forward 95

Balanced Scorecard 98

Financial Quadrant 101

Internal Business Quadrant 106

Innovation and Learning Quadrant 108

The Customer Quadrant 110

Citizen Perception and Service Satisfaction 112

"Hard" and "Soft" Measures of Service Performance 113

Demographic Characteristics 114

Source of Error in Citizen Surveys 114

In Defense of Citizen-Based Performance Measures 116

Chapter 5. Performance Measurement 121

Programmatic Planning 122

Mission Statement 123

Program Goals (Service Delivery and Strategic) 126

Objectives and Measures 129

Performance Data 131

Reporting Process 131

Timing Issues 133

Measuring Performance 134

When Did Performance Measurement Begin? 134

Who Is Measuring Performance? 135

Are Some Measures Better than Others? 137

Which Performance Measures Do You Choose? 142

Problems with Performance Measures 144

Perverse Incentives 145

Proxies 146

Causal Fallacy 146

Managerial Control 147

So What Are States and Local Governments Really Measuring? 147

What Are States and Localities Doing with the Results? 148

Chapter 6. Benchmarking 154

Benchmarking and Performance Budgeting 156

Continuous Process Improvement 158

Corporate-Style Benchmarking 161

Comparison of Performance Statistics as Benchmarks 164

North Carolina Project 168

Targets as Benchmarks 174

Capacity for Benchmarking 177

Appendix B. North Carolina Local Government Performance Measurement Project 182

Chapter 7. Audit and Evaluation for Performance Budgeting 188

Financial Auditing 190

Performance Auditing 195

Program Evaluation 199

Performance Data Auditing 203

Complexity of Process 203

Organizational Changes 204

Interpretation of Measures 204

Reporting Capabilities 205

Functional Boundaries 205

Models for Performance Data Auditing 206

Texas Model 206

North Carolina Model 211

Chapter 8. Capacity Building for Performance Budgeting 219

Context of Capacity 220

Organizational Capacity 222

Managerial Capacity 224

A Combined Capacity Model 225

Tools of Management 226

Professional Organizations 227

NAPA 228

ASPA 229

ICMA 230

NASBO 231

GFOA 232

GASB: A Standards-Setting Organization 233

Expanding Managerial Capacity Through Performance Budgeting 237

Is Your Organization Ready for Performance Budgeting? 243

Performance Budgeting and Organizational Capacity 246.

Notes:

Includes bibliographical references (pages 249-262) and index.

ISBN:

0765611295

OCLC:

52152417