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• The Government Finance Officers Association Research Bulletin Research & Analysis on Current Issues April 1994 • - • Performance Measurement: The Link to' Effective Government Introduction A renewed interest in performance measureEnent has become by Patricia Ttgue and James Greene, Jr. evident at all levels of government — state, local, and federal. Spurred in part by difficult economic conditions as well as public skepticism about service quality, public offid ials have State and local governments' ability to produce balanced become increasingly committed to demonstrating what is budgets has become increasingly difficult. Pressures being accomplished with tax dollars. This research bulletin stemming from voter opposition to tax increases. demand for is intended to (1) provide an overview of the use of more and higher quality services, burgeoning service costs, performance measures; (2) identify how governments can and sluggish revenue growth have contributed to financial improve planning, . budgeting, and management decisions stress in manyjurisdictions This economic environment has through the establishment of performance objectives and demanded that finance officers adopt new apprvac*es to measures; (3) examine the obstacles to implementing a budgeting and service planning. In January 1993, the performance measurement system; and (4) describe the Government Finance Officers Association (GFOA) conditions that must exist if performance measurement is to sponsored a symposium to initiate a debate about problems lead to organizational change. with current budgetary practices. and to ident, steps to improve the way budgets are prepared and implemented One of the central themes articulated by symposium Performance Measurement and Effective participants was the integral role of performance Public Administration measurement in the budget process This concern was reiterated in the final report issued by the National Task Establishing and monitoring performance objectives . is Force on State and Local Budgeting, an interorganizational - critical to the ability of state and local govenunents to carry task force set up by the GFOA to identify ways to improve out their responsibilities effectively. ents perform state and local budgeting practices The GFOA's three primary administrative functions:" planning, Committee on Budgeting and Management and its Executive management, and budgeting. Planning involves Board have also recognized the importance of performance formulating program goals and objectives, estimating measurement as apart of the budget pnvice•c In May 1993, long -range revenues and expenditures, and prioritizing the GFOA Executive Board adopted a policy that was goals to stay within expected funding levels. approved by the membership advocating the use of Comprehensive land use planning; program or service performance measurement in budgeting, planning. and planning, strategic planning, and financial planning are management. - _ all elements of the planning function. Management is concerned with the implementation of programs. - Good • Funding for this research bulletin was provided in part management practices ensure both that resources are used as intended to achieve program objectives, and that by the Municipal Bond Investors Assurance Corporation they are used efficiently and effectively. Budgeting is the (MBIA), Armonk, New York. MBIA insures muncipal process of allocating financial resources among bonds and provides cash management services for competing programs and services. Performance measures municipalities and other tax- exempt entities. play an integral role in each of these areas. •