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Performance Based Budgeting
Performance measures are designed to offer more comprehensive information about a governmental entity's performance than traditional budgets or financial statements and schedules can provide. As explained by the Government Accounting Standards Board (GASB), "performance measures are concerned with the results of the services governments deliver, and help provide a basis for assessing the economy, efficiency, and effectiveness of those services."
The Results and Performance Accountability Implementation Guide
Developed by Mark Friedman, Director of the Fiscal Policy Studies Institute. This is a great resource that provides you with the tools to define outcomes and performance measures. Questions and Answers about How to do the Work
The Fiscal Policy Studies Institute
This site has information about workshops, publications and good links for nonprofits and government. Also has links to What Works.
The Finance Project
The Finance Project is a non-profit policy research, technical assistance and information organization that develops and disseminates information, knowledge, tools, and technical assistance for improved policies, programs, and financing strategies. This is their listing of various links and papers related to results-based decision making.
Information from other States
Florida's Performance Based Budgeting Page
Resources from the Texas State Auditor
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