Linking Performance and Budgeting: A Framework and Current U.S. Practice
1. Linking Performance and Budgeting: A Framework and Current U.S. Practice Philip G. Joyce Professor of Public Policy and Public Administration The George Washington University April 2, 2008
6. A Comprehensive View of Performance-Informed Budgeting -Audits and evaluations focus on effectiveness of programs -Performance and accountability reports Audit and Evaluation -Spending flexibility used to maximize performance -Performance expectations in legislation Budget Execution -Signature or veto (also SAP) -Agency analysis of legislativel budget Budget Approval--President -Laws governing taxing and spending -President’s budget -Agency budget justifications Budget Approval--Legislature -Tradeoffs between agencies -Executive budget -Governmentwide/agency strategic/performance plans -Agency budget requests Budget Preparation—Budget Office -Tradeoffs between bureaus -Budget justification to OMB -Agency strategic plan/performance plan Budget Preparation--Agencies Use of Information Availability Stage