Public Performance Budgeting Principles and Practice
Winner of the the inaugural 'Best Book Award' from the Association for Budgeting and Financial Management!
Performance budgeting involves costs, from the drafting and passage of legal foundations, and the political capital and will to implement it, to training personnel to create a performance-oriented culture, and information technology requirements to track performance. Through comprehensive examination of performance budgeting laws, in-depth interviews of those practicing in government agencies, and quantitative survey analysis, Public Performance Budgeting examines the influence of performance measurement and evaluation on all phases of the budgeting process. Lu and Willoughby present original research and case studies to explore how performance is linked to public budgets and government results, its impacts on budgeting systems, and possible unintended consequences. A summary assessment of how performance measurement could and should play a role in furthering performance budgeting is explored in a concluding chapter. The first of its kind to spotlight budget practice through the lens of juvenile justice, this book is required reading for all those studying public budgeting, management, and policy.
1. One Mission Shared by Governments
2. Foundations for Performance Budgeting
3. State Juvenile Justice Services: Organization, Measurement and Budgeting
4. Performance Budgeting for Budget Development
5. Performance Budgeting for Making Appropriations
6. Performance Budgeting for Budget Execution
7. Performance Budgeting for Audit and Evaluation
8. Implications: The Powers and Perils of Performance Budgeting
9. Rethinking Performance Budgeting
Appendix A. Research Methods
Appendix B. Survey