Performance-Based Budgeting

Performance Budgeting - Overview

It is important to understand that performance-based budgeting is not simply the use of program performance information in developing a budget.
The Model Performance Budgeting System

The inspiration for the Government Performance and Results Act of 1993 (GPRA) was the comprehensive, performance-based management and budgeting system of the city of Sunnyvale, California.
Knovos Cascade: Performance Planning, Reporting, Management

Knovos Cascade is a fully-integrated Performance Management solution that links strategic planning, performance budgeting and performance reporting.
International Interest in Performance Based Budgeting

Many national government and international organizations have shown strong interest in PBB and the Medium-Term Expenditure Framework (MTEF).
Performance Budget Examples

These examples are from the model performance budget system praised by the Office of Management and Budget for its effectiveness in supporting both day-to-day program management and accountability for
Local Government Illustration of Performance Budgeting

This is an illustration of a Performance Budget for a local government, showing a 3-level cascading of goals and measures down to a specific program area within the Parks & Recreation Department.
Guide to Cascade Performance Budgeting

This 33-page guide includes 24 tables and charts illustrating a step-by-step approach to performance budgeting.
White Paper - Performance Budgeting for Federal Agencies

The focus of this paper is to provide a framework for federal financial managers who need to understand the concepts behind performance-based budgeting.
Activity Based Costing/Management for Federal Agencies

In 1995, the Federal Accounting Standards Advisory Board (FASAB) issued a recommended accounting standard titled "Managerial Cost Accounting Concepts and Standards for the Federal Government"
ABC/M Compliance

In October 2001, the General Accounting Office (now Government Accountability Office) issued a report to Congress titled, FFMIA Implementation Critical for Federal Accountability (GAO-02-29).

Cascade™
Performance Based Budgeting Software
Fully-integrated Performance Management solution

Information and insight on revolutionizing government transparency and accountability

This web site provides information and insights, including examples, about Performance Based Budgeting/Management in government. Much of the information applies generally to any government at any level anywhere.

It also includes items relating specifically to the U.S. Federal Government, including implementation of the Government Performance and Results Act of 1993 (GPRA), but which may be useful background for managers and staff at other governments.

Because of the great amount of interest in Performance-Based Budgeting by governments both within the US and internationally, this web site deals with this particular reform in some detail.

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Performance-Based Budgeting

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Government Performance and Results Act

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