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• outcomes, and costs is enhanced, as is their ability to Illustrations and examples would also be provided to assist recognize the consequences of their decisions. Moreover, governments in applying these practices to their own budget program managers have a clearer understanding of the systems. They would include a variety of techniques used by results that are expected, and can direct financial governments of different sizes and types. resources and staff activities in a manner to best achieve desired outcomes. The Task Force has identified the link between budgeting and performance as one of the toe in which effective budgetary practices need to . be developed. National Task Force on State and Local Budgeting Recommended practices related to performance and budgeting will be developed in each of the three categories. State and local governments continue to experiment with Governments at the beginning stages of integrating performance measures in the budget process. Several performance into budgeting will benefit from an jurisdictions have launched initiatives intended to expand the understanding of what' has been known to work in other use of performance measures in the budget process. jurisdictions. Governments at the forefront of linking Meanwhile, work continues to identify and disseminate budgeting and performance will also benefit in being able to information about effective budget practices. In 1993, the share experiences in areas where knowledge is less certain. GFOA created an interorganizational task force, known as the National Task Force on State and Local Budgeting, to examine ways_ to improve state and local Summary and Conclusions budgeting practices. The Task Force urged that a set of recommended budgetary practices be developed. The Performance measures play a critical role in planning, purpose of these recommended practices would be to: management, and budgeting activities of state and local governments. For these measures to lead to improvements • Provide guidance on what constitutes sound budgetary in decision making and service delivery, they must be an practices and procedures; integral part of all three activities. The budget process serves as the primary mechanism to link the planning process, in • Assist governments in evaluating the quality of their which goals and objectives are defined, to the management own budget practices, and process, through which results are achieved. While budgeting is a critical element in achieving performance • Educate budget participants on the benefits and objectives, state and local governments have had only limitations of alternative budget systems, and about their limited success in allocating resources based on roles and responsibilities in the process. performance. The work that will be undertaken on recommended budgetary practices will provide guidance The Task Force also recommended that a national advisory and encourage more governments to make greater use of council be created, consisting of representatives of various performance measures in the budgetary process. state and local groups, to oversee the development of • recommended practices and to encourage their adoption and State and local governments in the early stages of integrating use. performance measures into the budget process are likely to encounter obstacles, including deciding on appropriate Recognizing that governments have different needs, levels of measures, instituting the necessary budgeting and accounting acpertise, and budgetary environments, three practice levels systems, otganizing data by cost carter, and collecting and have been proposed: reporting the data Program managers are likely to resist • adopting performance measures unless they are convinced • Acceptable Practice: Level of practice required to that measures will be useful, and that they will be given the do a proper job of budgeting. necessary flexibility to achieve program objectives. Addressing these issues is likely to involve high costs • Current Best Practice: Practices that consistently initially, both in teens of time and money, but will become produce successful budget results. more manageable over time. • • Developing Practices: Practices at the cutting edge A greater challenge, however, will be to move beyond simply • that seem to offer potential for success. reporting measures, or using them in program management, to budgeting based on performance goals and measures. Convincing policy makers to use these measures in resource . 7