Priority-based budgeting: An honest broker among municipal functions?

Implemented in over 200 local governments, priority-based budgeting (PBB) reflects a contemporary attempt to systematically determine and implement desired budgetary reallocation. PBB proponents claim it is highly effective in prioritizing governmental programs and aligning budgetary allocation to priorities. However, core municipal functions such as public safety and public works are often impervious to budgetary shocks. Can PBB overcome this to better align budgetary allocations with organizational priorities? This study examines 32 municipal PBB implementers with difference-in-differences analysis; finding a varied effect upon municipal functions that casts doubt on its ability to fully reallocate budgetary resources from low- to high-priority programs.     

Who has turned the project management lights on? A comparative analysis of transportation and information technology in US state governments

We provide a comparative analysis of capital project management for major transportation and information technology (IT) acquisitions in US state governments, focusing on the use of earned value management (EVM). Results indicate that most states have adopted basic reforms, such as establishing project management offices and developing guidelines based on industry standards. However, fewer have implemented reforms with more teeth to them, such as centralized oversight and EVM. We find that states with greater spending are more likely to use EVM but that it is more commonly prescribed for IT than transportation.