Article ID: | iaor20003274 |
Country: | United States |
Volume: | 11 |
Issue: | 4 |
Start Page Number: | 649 |
End Page Number: | 669 |
Publication Date: | Jan 1999 |
Journal: | Journal of Public Budgeting, Accounting and Financial Management |
Authors: | Sheffield Sheila R. |
Keywords: | government, politics, management, performance, measurement, statistics: empirical |
The 1990s brought major budget and management reform to the State of Florida. Foremost among the reforms was performance-based program budgeting, brought about by the 1994 passage of the Government Performance and Accountability Act. The Act established a number of supports for a complete performance-based budgeting system including citizen-driven benchmark development, creation of performance indicators, performance measurement, outcome reporting, and program evaluation and justification reviews. This paper addresses the output and outcome measures used to tie performance standards to budget appropriations and to evaluate programs after they have been on performance-based program budgeting for a year.