“The authors have truly integrated theory and practice to educate academics, students, and practitioners about what actually works for public organizations—and why.” (*)

The authors of this acclaimed text describe performance budgeting as the integration of the components of performance management—planning, performance measurement, and benchmarking—into the three phases of the budget cycle used in state and local government: budget development, budget implementation, and budget evaluation. The result is a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery.

Kelly and Rivenbark enliven the text with frequent references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices.

This second edition includes increased coverage of cost accounting procedures and of citizen participation in performance management. The focus has been widened to include budget implementation and evaluation, not just development. The book also offers expanded coverage of the management tools used to support performance budgeting, including long-term planning and the “balanced scorecard.”

“This book offers a refreshing approach to the topic by setting aside unconditional optimism and cheerleading for performance budgeting in exchange for a realistic, cautionary, and practical approach. Expanding beyond the parameters of a traditional textbook, the authors have truly integrated theory and practice to educate academics, students, and practitioners about what actually works for public organizations--and why.” — Deborah A. Carroll, University of Georgia (*)

“Kelly and Rivenbark's thoughtful and well-written book on performance budgeting at the state and local level offers a combination of advocacy and technical assistance, providing historical context, real examples, and provocative discussions.” — Irene S. Rubin, Northern Illinois University

“A genuine effort to move the public budgeting and performance measurement profession to a higher level. The authors place performance measurement in its proper historic context and dispassionately provide examples from the spectrum of tools currently in use today across the country, both of how they work and how they don't work. Students of public budgeting, professionals, and elected officials alike who are dedicated to the notion that public budgeting is more than a bean counting function, that results matter, and the budget process is an appropriate venue for evaluating those results, must read this book.” — Paul Menter, Finance Director, Aspen, Colorado (on the previous edition)