Integrating Performance and Budgets

by Breul, Jonathan D.; Moravitz, Carl

• ISBN13: 9780742558311
• ISBN10: 0742558312
• Format: Hardcover
• Copyright: 2007-01-30
• Publisher: Rowman & Littlefield Pub Inc

Summary

Governments are under increasing pressure to produce--and to demonstrate--results in terms of their mission. Over the last decade, countries around the world have undertaken reforms with the aim of improving the relevance and effectiveness of public services and the quality of public sector management. Integrating Performance and Budgets showcases attempts by federal and state governments, as well as a mix of developed and developing countries, to introduce performance or results-oriented budgeting and management as a means to support better decision making and accountability. Co-published with the IBM Center for the Business of Government.

Table of Contents

The Budget Office of Tomorrow	p. 1
Introduction
Budgeting Today
Performance Budgeting
Aligning Budget, Performance, and Cost 'Silos'
'Stuck' in Electronic Spreadsheets
The Way Forward-Shaping the Budget Office of Tomorrow
Endnotes
Linking Performance and Budgeting: Opportunities in the Federal Budget Process	p. 19
Introduction
The Federal Budget and Performance-Historical Antecedents
Bush Administration Efforts Designed to Better Integrate Budget and Performance Information
A Comprehensive Framework for Considering Budget and Performance Integration
Potential Uses of Performance-Informed Budgeting in the Federal Budget Process
Findings and Recommendations
Endnotes
Staying the Course: The Use of Performance Measurement in State Governments	p. 71
Introduction
The State Budget Process: Contextual Influences and Where Performance Data Fits In
Performance-Based Budgeting Initiatives in the States: 1990s and Today
State Experience with Performance Measurement
Thinking Broadly: Managerial Uses of Performance Measurement
Conclusions for Public Managers
Endnotes
Bibliography
Moving from Outputs to Outcomes: Practical Advice from Governments Around the World	p. 107
Introduction
Why Is a Strategic Focus on Outcomes Considered So Important?
How Outcomes Are Being Linked to Strategy
Making It Happen: Approaches to Facilitating Implementation
The Role of Monitoring and Evaluation in Making an Outcome Approach Possible
How Countries Are Reporting on Outcomes and Providing for Their Credibility
Using Outcome Information Meaningfully
Acknowledgments
Endnotes
Performance Budgeting: How NASA and SBA Link Costs and Performance	p. 169
Introduction
The Foundation of Costing Performance Budgets
A Framework for Integrating Costs and Performance
Case Study of NASA: How Full Cost Supports Performance Budgeting
Case Study of SBA: How Activity-Based Costing Improves Performance Budgeting
Recommendations
Acknowledgments
Endnotes
Bibliography
About the Contributors	p. 224
About the IBM Center for The Business of Government	p. 229
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