Performance Budgeting in the American States

Abstract

This study examines the content of performance budgeting legislation and its relationship to the quality of implemented performance budgeting systems. Recent research indicates that states with well-functioning performance budgeting systems are more likely to have enacted pertinent laws than states with weak or no performance budgeting system. The authors find that performance budgeting legislation containing detailed instructions on the development, reporting, and use of performance data contributes to stronger use of performance budgeting systems in state governments.