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: | Rivenbark William C., Kelly Janet M. |
Keywords: | government, statistics: regression, performance, measurement |
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.