Budget Redirection in Georgia State Government

Budget redirection in Georgia state government represents a change from the expectation of continuous budget growth to an expectation that budget expansion will be accompanied by compensating budget reductions through an ongoing process of priority assessment. Its essential features are: the requirement that state agencies identify a minimum of 5 percent of their current year's budget which becomes the primary means for funding new programs and services in the coming fiscal year; and a limit, based upon revenue projections, on the amount an agency may request above the current year's budget. Like budget reforms in any era, it emanated from a combination of fiscal, managerial, and political objectives.     

Beyond Truth and Integrity in State Budgeting: Why State Governments Use Budget Balancing Maneuvers (or Gimmicks)?

This study investigates the influence of political, structural, economic, and other factors on state governments’ use of maneuvers to balance budgets and eliminate deficits from FY 15 to FY 18. Budget maneuvers are unsound and nonsustainable strategies, such as using borrowed funds to finance operations and underfunding pensions. These practices were documented and graded by The Volcker Alliance for all states and years in collaboration with faculty and students at multiple universities. Consistent with prior research that uses an adaptation framework to explain the strategies government officials use to balance budgets, this research finds that state financial condition has the strongest effect or one of the strongest effects on states’ use of such budget gimmicks.     

Performance Budgeting: The Perspective of State Agencies

Although performance‐based budgeting requirements are pervasive, what remains a challenge is how to gain the support from all stakeholders in the budget process that are essential to the integration of performance information with budgeting. This study examines the perspective and role of state agencies on performance budgeting. The finding indicates that for agencies to conduct performance‐informed budgeting, the focus needs to be on elevating managerial capacity to use performance information, and improving measurement quality. Moreover, it is crucial to recognize that performance budgeting is a collaborative process in which each participant plays a valuable role.     

Legislative Professionalism and Budget Punctuations in State Government Sub‐Functional Expenditures

Contrary to budgetary incrementalism, disproportionate information processing theory revealed that budget outcomes show episodic but dramatic changes as well as stabilized ones. A relatively less explored question is why such budget punctuations occur. Disproportionate information processing theory suggests that decision‐makers' lack of information processing capacity and institutional frictions are the main reasons for budget punctuations. Empirical analyses imply that governmental expenditures are exposed to varying levels of available information and institutional frictions and patterns of budget punctuations differ across the different types of governmental expenditures. The findings in this paper reveal that whether enhanced staff assistance for individual legislators can increase or decrease budget punctuations highly depend on the programmatic and institutional nature of state government sub‐functional expenditures.     

地方政府绩效评估的悖论及其消解

中国在推进地方政府绩效评估中遇到的悖论是:绩效评估的科学理念与传统政绩观的悖论、绩效评估的信度要求与信息不对称的悖论、绩效评估的多元主体与单一治理主体的悖论、绩效评估的绩效测量与政府产出特殊性的悖论。其主要原因在于:地方政府绩效评估价值缺失、地方政府绩效评估测量工具选择单一、地方政府职能转变滞后。消解悖论的主要路径在于:建立以科学发展观为核心的地方政府绩效评估价值体系、形成具有中国特色的地方政府绩效评估体系。     

Budget Procedures and the Size of the Budget: Evidence from Danish Local Government

This paper analyzes procedural influences on budgetary outcomes in Danish local government. By analyzing local governments the study can remedy two shortcomings of most procedural budget studies. The first is that most studies analyze national budget procedures, which means that only a limited and quite heterogeneous number of cases can be analyzed. The second and more fundamental shortcoming in most studies is the lack of a distinction between political institutions and budget institutions. Although this distinction is difficult to establish for empirical analysis at the national level, it is immediately clear when dealing with local governments. The paper tests a number of hypotheses on procedural influences. It finds that budget institutions have no certain effects on budget outcomes in the preparatory phase. However, in the implementation phase budget institutions seem to matter.     

The State of the Tobacco Settlement: Are Settlement Funds Being Used to Finance State Government Budget Deficits? A Research Note

In the Master Settlement Agreement, the major U.S. tobacco companies agreed to pay approximately $229 billion between 1999 and 2025 to 46 states, the District ofColumbia, and five U.S. territories. The windfall raises important spending andfinancing decisions for state governments. This research note analyzes how governments are spending their settlement proceeds, especially whether states are using funds to finance current budget deficits, and investigates the financing practice by several states of selling their right to future settlement proceeds to support the issuance and repayment of tobacco securitization bonds.     

基于和谐社会构建的政府绩效评估

政府绩效评估对政府行为具有显著的引导、激励、监督和咨询功能,绩效评估的指标体系和运作方式直接影响政府的行为目标及其对公共资源提取和分配的模式,对社会发展具有重要的导向作用。绩效评估指标体系和运作方式的不合理将会对经济社会的发展造成重大的影响,社会不和谐与政府绩效评估的错误导向密切相关。政府绩效评估应该构建以和谐社会为价值导向的指标体系,采取参与式的评估模式,有效地发挥政府在建构和谐社会中的核心作用和主导地位。     

Performance Measurement in State Budgeting: Advancement and Backsliding from 1990 to 1995

Performance measurement has been one of the dominant themes of budget reform in the 1990s and has been prevalent in the mainstream of budgeting since the 1950s. Given the attention that performance measurement has had nationally, states might be expected to have made major strides in this arena in recent years. The article considers the current status of performance measurement practices, and identifies both advancement and backsliding made by states between 1990 and 1995. The discussion is based on data obtained from surveys of state budget offices in those two years. Indexes of performance measurement were constructed, and these became the bases of regression analyses using independent variables pertaining to state characteristics. Generally, these analyses were unsuccessful in explaining the variations among the states. The findings underscore the diversity among the states in their budgetary practices and the fact that budget reform, in the sense of increased use of performance measurement, is not necessarily achieved in a straight line of progression. The article considers possible explanations for the changes.     

Government Budget Reforms: Agenda for the 1980s

A previous article (Vol. 1, No. 2, Spring 1980) examined the progress and problems of budgetary innovation in the postwar era. Through a succession of reforms, budgeting maintained its coherence and continuity, It is likely, however, that future innovations will take a different path, one less certain of its success and more a product of fiscal stress than of government affluence. This article considers the reform issues likely to emerge in the coming years.     

From Performance Budgeting to Performance Budget Management: Theory and Practice

This article examines the decades‐long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize performance budgeting as a performance budget management system and suggests how multiyear budget planning, financial risk assessment, policy planning, the departmental budget cycle, the program budget cycle, stakeholder engagement, regular spending reviews, and performance audits should be integrated more closely to address the long‐term fiscal challenges faced by many governments and to respond to the public pressure on agencies to do more with less.     

Performance Measurement in a Direct Democratic Environment: Local Government Reforms in Switzerland

Current international development in public management is characterized by a rare unanimity among countries. Trends in public administration, business administration, applied economics, and public law indicate a stronger emphasis on performance and a weakening of input-oriented analysis and steering. At the foundation of this development is performance measurement (PM). However, the political and administrative circumstance of its implementation differ widely. The following article deals with the implications of Swiss direct democracy for new approaches to public management and, specifically, performance measurement.     

From Measurement to Management: Breaking through the Barriers to State and Local Performance

The Winter Commission’s aspirations for improvement of governance at the state and local level resulted in proposals to modernize public institutions and systems to remove the barriers on executive and managerial authority to act. Improving government performance and accountability to citizens requires leadership to empower employees by reducing rules, increasing discretion, and rewarding innovation. The performance measurement movement and its related performance management movement are public management trends of wide influence in state and local government that are both an adjunct to, and a reflection of those aspirations. Case studies of cities that have sought to develop and use performance measurement and engage citizens demonstrate great potential to improve governance and manage for results that citizens want. But even exemplary jurisdictions face challenges using evidence‐based, data‐driven performance management approaches. Promoting best practice requires better scholarship to understand the determinants of successful implementation, adoption, and use of performance measurement. The outcomes of performance management systems are generally unmeasured and little is known about their cost effectiveness or endurance over time. The promise is there, but our expectations should be tempered.     

Performance Management in Australia's Public Mental Health Service: A State Based Perspective

This article investigates the implementation of key performance indicators (KPIs) in Western Australia's public mental health system. A nationally agreed performance measurement framework forms part of the much needed reform now taking place within Australia. However, progress in the effective monitoring and reporting of KPIs is slow in most states, including Western Australia. The authors report on the results of a selective case study involving semi‐structured interviews with mental health administrators and offer a more nuanced insight into the intricacies and difficulties involved in performance measurement reform. The principal finding is that effective performance measurement and reporting can be internally problematic, particularly within a fragmented and networked system. This tends to give rise to a conformance‐only approach to performance measurement.     

Performance and Accountability: Budget Reform in New Zealand

Since 1984, New Zealand has made major changes in public sector management. This article describes the perceived problems with the previous New Zealand system and discusses the reforms designed to address these problems. The changes attempt to increase efficiency by: (1) separating commercial functions from other government operations; (2) strengthening lines of ministerial and executive accountability; and (3) designing budget and financial management systems to improve measurement of public sector performance. This last reform includes shifting from an input to an output-based system, changing from cash to accrual accounting, and creating different forms of appropriations for different types of government activities. While it is too early to assess whether the reforms are successful, we note potential problems.