allocation decisions will take time. The budget environment Griescnha, James R. 'The Power and Persuasion of Pafomman e - <br /> in many jurisdictions, and the difficulty of defining goals and <br /> McashJn 1." Colorado Municipalities, May /lire: 1993, pp. 8 -14. <br /> measuring outcomes in the public sector are likely to Hairy, Harry P "Determining the E1f,xtiveness of Government Services, • in <br /> continue to be obstacles to performance budgeting. At a James L Perry. eel Handbook of Public Administration (San Francisco: <br /> minimum, elected officials need to have a better J°suy "T�" (rx, 1989) pp. 469 -482. <br /> understanding of the benefits of performance measures Hairy, Hany P., Marisa Aletarda, and Janes R. Fountain, Service Efforts and <br /> before they are likely to increase their commitment to Accomplishments Reporting: Its Time Has Come: An Overview (Norwalk, <br /> adopting budgets and- brilcial plans based on performance. cT: Governmental Accounting Standards Board 199, _ ' - <br /> Finance officers and other public managers can take a Hairy. Harry P., Louis H. Blair Donald M Fisk, John M. Greiner, John R. Hall, <br /> leading role. By integrating performance measures into the Jr., and Philip S. Schuman, How Effective Are Your Community Services ?: <br /> budgeting, management, and planning systems, and Proses for Measuring Their Quaitty, Second Edition (Washington, DC: <br /> reporting regularly on program and service performance, <br /> The Urban institute, 1992). <br /> they will be able to improve the quality of information Lee, Robert D., "Use of Program information and Analysis in State <br /> provided to policy makers, and stimulate demand for this Treads of Two Decades," in Thomas Lynch and Lawrence Martin eds., <br /> vital information both by policy makers and the public. Handbook of Comparative Public Budgeting and Financial Management, <br /> (New York: Marcel Docker, 1991). <br /> Osborne, David and Ted Gaebler, Reinventing Government: How the <br /> Authors Patricia Tigue and James Greene, Jr. are managers in the Entrepreneurial Spirit 1s Transforming the Public Sector ( Reading MA <br /> Government Finance Research Center and the Educational Services son Publishing Company, 1992 <br /> Center; respectively, of the Government Finance Officers Rubin, Irene S., The Politics of Public Budgeting: Getting and Spending, <br /> Association (GFOA). This Research Bulletin mras prepared wider Borrowing and Balancing, Second Edition (Chatham, NJ: Chatham House <br /> the direction of Dennis Stmehota and James B. Kutish, Directors Publishers, Inc, 1993). <br /> of those Centers The authors extend their appreciation to Mark <br /> Glaser, University of Central Ronda; James R Griesemer, Schick, Allen, "the Road to PPB: The Stages of Budget Reform," in Allan <br /> University cf Deriver; and A. John Vogt, University of North Schick, ed., Perspectives on Budgeting (Washington, D.C.: American Society <br /> for Public Administration, 1980), pp. 46-67. <br /> Carolina for reviewing this report They also thank Craig S. <br /> Gerhart Prince William County, Virginia; Timotlry Grewe, City of St Gregory and Theodore H. Poistcr, "Established and Emerging <br /> Portland, Oregon; Anne Spray Kinney, City of Milwaukee, Management Tools: A 12 -Year Perspective," The Municipal Yearbook 1989, <br /> Wisconsin; and Alan J. Krvmarik and Doug L Smith, City of Fort Volume 56 (Washington, DC: international City Management Association, <br /> Collins, Colorado for their practical insights into implementing <br /> 1989), pp. 45-54. <br /> performance measurement systems The views expressed in this United States General Accounting Office, Performance Budgeting: State <br /> paper are those of the authors. and not of the GFOA. Experiences and-Implications for the Federal Government (Washington, DC, <br /> February, 1993). <br /> Wholey, Joseph S., and Harry P. Hairy, " The: Case for Performance Monitoring" <br /> Bibliography Public Administration Review, Vol. 52, No. 6, November/December 1992, pp. <br /> 604-610. <br /> Carter, Karen, The Performance Budget Revisited:: A Report on State Budget <br /> Reform, Legislative Finance Paper #91 (Denver. National Conference of State <br /> Legislatures, February, 1994). - <br /> The following articles appearing in the GFOA's bi- monthly periodical, <br /> Congressional Budget Offio4 Using Performance Measures in the Federal Government Furance Review, are also ofinterest: - <br /> BudgetPtncess (Washingt«ti DC: July, 1993). <br /> . Canary, Hal W., Jr., "Linking Strategic Plans with Budgets," April, 1992, p. 21. <br /> Glaser, Mark, 'Tailoring Performance Mea uranad to Ftt the Organization," <br /> Public Praludivity&MaragementReview. Vol. XIV, No. 3, Spring 1991, pp. Fcma des, Peter P., "Budgeting and Pafonnanoe Measu amettt Systems: <br /> 303 -319. Perspectives from Canada," August. 1987, p. 17. <br /> Glover, Made, A Practical Guide for Measuring Program Efficiency and Giese mer, James R., 'The Power of Performance Measurement A Computer <br /> Effectiveness in Local Government (Tampa, FL.: The Imavatiars Group, Performance Model and Examples from Colorado Cities," October, p. 17. • <br /> 1992). <br /> • Proctor, Allen J., "New Directions in Budgeting and Fiscal Planning" <br /> Glover, Mark, Improving a Program's Performance: Tools. Techniques and Dumber, 1992, p. 15. <br /> Methods (Tampa, FL: The Innovations Group, 1993). <br /> Tracy, Richard C. and Ellen P. Jean, "Measuring Government Perfomna ce: <br /> Govarmettt Finance Officers Association, "A Blueprint for State and Local wing with Service Efforts and Accomplishments Reporting in Portland, <br /> Governmental Budgeting." The Final Report of the National Task Force on State Oregon" December, 1993, p. 11. <br /> and Local Budgeting February, 1994. <br /> Griesana, James R, Accountants' and Ad,ninistrators• Guide: Budgeting for <br /> Results in Government (New York: John Wiley & Sons, 1983). • <br /> 8 <br />