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Book Cover
E-book
Author Kelly, Janet M.

Title Performance budgeting for state and local government / Janet M. Kelly, William C. Rivenbark
Edition 2nd ed
Published Armonk, N.Y. : M.E. Sharpe, ©2011

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Description 1 online resource
Contents Cover; Half Title; Title Page; Copyright Page; Table of Contents; Preface; 1. Redefining Performance Budgeting; The International Experience; Federal Government; State Government; Local Government; Redefining Performance Budgeting; Plan of the Book; Notes; 2. The Lineage of Performance Budgeting; Public Administration and Performance Budgeting; Budgeting Begins in the City; Machine Politics; The Progressive Era; The New York Bureau of Municipal Research; Performance Budgeting Emerges; Budget Process Reforms; The Leadership Factor; Is Performance Budgeting a Theory?; Conclusion; Notes
3. Planning for Performance; Strategic Planning; Balanced Scorecard; Citizen Perception and Service Satisfaction; Citizen Engagement in Performance Measurement and Reporting; Conclusion; Notes; 4. Performance Measurement; Program Planning; Challenges of Performance Measures; Using Performance Measures; Performance Verification; Conclusion; Notes; 5. Efficiency; Historical Overview; Department, Program, or Activity; Calculating the Input; Calculating the Output; Barriers to Efficiency; Conclusion; Notes; 6. Benchmarking; Benchmarking for Decision Making; Process Benchmarking
Corporate-Style Benchmarking; Targets as Benchmarks; Comparison of Performance Statistics as Benchmarks; Leadership for Benchmarking; Conclusion; Notes; 7. Performance Budgeting; Budget Development; Budget Implementation; Budget Evaluation; Traditional versus Performance Budgeting Processes; Conclusion; Notes; 8. Sustainable Performance Budgeting; Capacity for Performance Budgeting; Elements of Success; Formula for Failure; Conclusion; Notes; Appendix A: Residential Refuse Collection; Appendix B: North Carolina Benchmarking Project; Index; About the Authors
Summary Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management
Notes Title from title screen
Bibliography Includes bibliographical references and index
Subject Budget -- United States -- States.
Program budgeting -- United States -- States
Local budgets -- United States
POLITICAL SCIENCE -- Public Affairs & Administration.
Budget -- U.S. states
Local budgets
Program budgeting -- U.S. states
United States
Form Electronic book
Author Rivenbark, William C.
ISBN 9781317462989
131746298X
9781315701813
1315701812