Performance Budgeting for State and Local Government

This book describes performance budgeting as the integration of performance management components (planning, performance measurement, and benchmarking) into the three phases of the budget cycle used by state and local governments: budget development, budget implementation, and budget evaluation. The result is a comprehensive theoretical and practical framework for informing budget decisions. Janet M. Kelly and William C. Rivenbark enliven the text with frequent references to their...
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This book describes performance budgeting as the integration of performance management components (planning, performance measurement, and benchmarking) into the three phases of the budget cycle used by state and local governments: budget development, budget implementation, and budget evaluation. The result is a comprehensive theoretical and practical framework for informing budget decisions. Janet M. Kelly and William C. Rivenbark enliven the text with frequent references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. The book also includes several case studies in performance budgeting and interviews with managers and practitioners.



Changes in the Second Edition include:

-increased coverage of cost accounting procedures,

-more attention to the role of citizen participation in performance management,

-expanded focus to encompass budget implementation and evaluation, not just budget development, and

-enhanced coverage of the management tools used to support performance budgeting, including long-term planning and the "balanced scorecard."



Designed for use in undergraduate and graduate level courses in public budgeting/financial management, this book is equally useful for any student or practitioner involved in performance-based management.