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Performance-Based Budgeting: Concepts and Examples

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LEGISLATIVE RESEARCH COMMISSIONPROGR A MREVIEWANDINVESTIGATIONSCOMMITTEEPerform ance-BasedBudgeting: Concepts and ExamplesPrepared by:Greg Hager, HobsonGinny Wilson, , Committee Staff AdministratorResearch Report No. 302PROGRAM REVIEW & INVESTIGATIONS COMMITTEESTAFF REPORTGinny Wilson, Staff AdministratorPROJECT STAFF:Greg Hager, HobsonGinny Wilson, Report No. 302LEGISLATIVE RESEARCH COMMISSIONFrankfort, KentuckyCommittee for Program Review and InvestigationsAdopted: June 14, 2001This report has been prepared by the Legislative Research Commission and printed with state Budgeting: Concepts AND EXAMPLESAdopted by Program Review and InvestigationsiFOREWORDOn September 20, 2000, the Program Review and Investigations Committeedirected staff to prepare a general primer on Performance-Based budgeting . TheCommittee instructed staff to provide a general guide to budgeting systems, consider howdifferent budgeting systems incorporate information on off-budget funds, and discussbudgeting systems used in selected other Program Review and Investigations Committee adopted the staff report onJune 14, report is the result of dedicated time and effort by Program Review staff,Ginny Wilson, , Committee Staff A

performance-based budgeting, which is intended to hold agencies accountable for what they achieve. The basics of performance-based budgeting are as follows: 1. Objectives. Agencies should develop strategic plans of what they intend to accomplish. These plans should contain objectives based on outcomes that the public values. 2. Performance ...

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