Performance Measurement in Budgeting: A Study of County Governments

This article focuses on the use of performance measurement in public budgeting. Based on a national survey of county governments, it finds that governments use performance measurement in a wide range of budgeting areas. The results also show that performance measurement users are experiencing technical obstacles in conducting performance analysis and obtaining support from legislatures and citizens. The article concludes that analytical competency and political support increase the use of performance measurement in budgeting, which leads to a more efficient, effective, and accountablegovernment.