Useful,But Not A Panacea: Performance-Based Program Budgeting in Florida

Abstract

Florida's performance-based budgeting reform, called performance-based program budgeting or PB², followed a defined plan of implementation from its inception in 1995. The reform's implementation was perhaps more interesting for its dynamic adjustments than its planned progression, however. At various points along the reform trajectory key entities charged with driving the reform process had to deal with challenges to both the substance of reform and its day-to-day management. This article presents some of the story of this process. PB² has not proved a panacea for all the budgeting woes governments like Florida's may face, but it has been useful and the story of its implementation should be of interest.