Performance measurement: A local government response

Performance measurement: A local government response

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Article ID: iaor200131
Country: United States
Volume: 12
Issue: 1
Start Page Number: 74
End Page Number: 86
Publication Date: Jan 2000
Journal: Journal of Public Budgeting, Accounting and Financial Management
Authors: ,
Keywords: government, statistics: regression, performance, measurement
Abstract:

Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that limited emphasis is placed on performance during budget construction. Prior-year expenditures drive the budget at the preparation phase. Performance information is added at the presentation phase for explication and to conform norms promulgated by professional budgeting organizations.

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