Performance Based Budgeting Local Government 基于绩效的预算地方政府.pptVIP

Financial Management SeriesNumber 8(Instructional Version)Performance Measurement Performance Based Budgeting (PBB) Alan Probst Local Government Specialist Local Government Center UW-Extension Part I Overview Performance Budgeting Originated in late 1940’s Congress enacted through National Security Act of 1949 for newly formed Department of Defense Government Performance and Results Act (GPRA) Performance Budgeting Based on the assumption that presenting performance information alongside budget amounts will improve budget decision-making by focusing funding choices on program results Performance Based Budgeting Performance based budgeting cannot begin until a system of performance measurement has been instituted A functional performance based budgeting system cannot be expected to produce the long-term desired results in the first year of its inception Must build a Performance Based Management System Management Tool Performance budgets focus on missions, goals, and objectives to explain why money is being spent and provide a way to allocate resources to achieve specific results PBB is intended to be a management tool for program improvement, not a “carrot and stick” methodology used to “punish” departments for not meeting goals Why is this Important? Most Federal grants now require outcome evaluations (performance measurement) in their applications Bond sales require indicators of financial condition which are well presented by performance data Local government revenues are becoming insufficient making effective use of resources imperative Promotes the logical tie between planning and budgeting Why is this Important? Both the Government Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA) are promoting performance measurement indicating it may soon become a requirement Provides a way to quantify to the citizens how well their local government is doing compared to previous years and other similar communities;