Performance Budgeting

Book Description

Improve Your Agency's Performance Budgets and Accountability Reports

Performance Budgeting: What Works, What Doesn't is a must-have resource for government officials implementing performance budgeting within their organizations. The author examines performance budgets and accountability reports from a cross-section of federal agencies and offers an objective critique of both their form and content. Examples of the best—and the worst—federal performance budgeting efforts offer insights and lessons for agency officials charged with determining the best performance budgeting techniques to put into practice. Readers will benefit from reviewing examples of other organizations' work and will learn how to use evaluation tools to apply performance budgeting techniques to their own organizations.

Understand the evolution of performance budgeting and its inherent advantages.

  • Examine the performance budgets and results for eleven federal agencies
  • Benchmark against the best agency submissions, and avoid the pitfalls of poor budgets and accountability reports
  • Identify the attributes of good performance measures and learn how to develop them
  • Bonus! Includes a CD-ROM with the latest performance and accountability reports for all 24 CFO agencies.

NOTE: This title includes additional digital media when purchased in print format. For this digital book edition, media content may not be included. Contact the publisher's customer service directly for assistance.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. About the Author
  5. Dedication
  6. Contents
  7. Preface
  8. Acronyms
  9. 1 Performance Budgeting: An Idea Whose Time Has Come
    1. The History of Performance Budgeting
    2. The Value of Performance Budgeting Today
      1. Dwindling Discretionary Funds
      2. Media Scrutiny
    3. Congressional Support for Performance Budgeting
  10. 2 OMB Requirements—The Framework
    1. Section 200—Overview of Strategic Plans, Performance Budgets, and Performance and Accountability Reports
    2. Section 210—Preparing and Submitting a Strategic Plan
    3. Section 220—Preparing and Submitting Performance Budgets
    4. Section 230—Preparing and Submitting the Annual Performance Report
  11. 3 Performance Measures—The Keys to Success
    1. Choosing the Consequences of Met and Unmet Goals
    2. Attributes of Good Performance Measures
      1. Good Performance Measures Drive Appropriate Behavior
      2. Good Performance Measures Are Consistent
      3. Good Performance Measures Are Repeatable
      4. Good Performance Measures Are Economical
      5. Good Performance Measures Are Understandable
      6. Good Performance Measures Are Controllable
      7. Good Performance Measures Are Meaningful
    3. Inputs, Outputs, and Outcomes
    4. Efficiency, Effectiveness, and Outcome Measures
    5. Program Assessment Rating Tool (PART)
  12. 4 Report Format: What Works, What Doesn’t
    1. Form and Content—Two Equally Important Partners
    2. Department of Transportation (DOT)
    3. Department of Veterans Affairs (VA)
    4. National Aeronautics and Space Administration (NASA)
  13. 5 Report Content: What Works, What Doesn’t
    1. National Credit Union Administration (NCUA)
    2. Department of Homeland Security (DHS)
    3. Social Security Administration (SSA)
    4. Department of Health and Human Services (HHS)
    5. Department of Labor (DOL)
    6. Office of Personnel Management (OPM)
    7. Department of State
  14. Epilogue The Future of Performance Budgeting
  15. Appendixes
    1. Appendix I: Government Performance and Results Act of 1993
    2. Appendix II: OMB Circular A-11, Part 6, July 2007
    3. Appendix III: Statement of David M. Walker, Former Comptroller General of the United States, Testimony before the House Budget Committee
  16. Index

Product Information

  • Title: Performance Budgeting
  • Author(s): William G. Arnold
  • Release date: July 2008
  • Publisher(s): Berrett-Koehler Publishers
  • ISBN: 9781523096084