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Position | Performance Budgeting for State and Local Government - Book Review |
Performance Budgeting for State and Local Government
By Janet M. Kelly and William C. Rivenbark (M.E. Sharpe, Inc., July 2003)
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This text describes performance budgeting as the integration of the components of performance management--planning, performance measurement, benchmarking, and evaluation--into the framework of state and local government budgeting. The authors present performance budgeting not as a stand-alone budgeting technique, but as an extension of the traditional budget process that reconciles financial and operational accountability.
The authors make frequent references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices...
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