Impact of performance-based budgeting on transportation departments in Florida, Texas, Oregon, Minnesota, and Virginia.

摘要

Historically, government agencies have experienced inefficiencies and inadequacies in delivering mission-related results and prioritizing funding decisions. In response, there has been a shift for state governments to use Performance-Based Budgeting (PBB) to improve performance. This study investigated the successes and challenges of implementing PBB in the transportation departments in Florida, Texas, Oregon, Minnesota, and Virginia. The conceptual framework is based on the new public management theory, built upon the 1993 Government Performance and Results Act. The research questions aimed to evaluate the effectiveness of PBB on improving program management, increasing accountability, and influencing funding decisions. A survey was conducted of management personnel responsible for budgetary, financial, and program management functions. Descriptive statistics were used to evaluate the data, and comparative analysis was completed with previous studies, including 1997 research by Dr. Willoughby and Dr. Melkers. On average, the 17 participants indicated PBB is somewhat effective in improving program management, increasing accountability, and influencing funding decisions. The greatest challenges noted are inadequate resources, defining performance and establishing appropriate performance measures. It is concluded that PBB has the potential to promote a greater level of effectiveness of agency programs. Further research might query a larger sample to include subordinate staff and external customers to assess the effects of PBB implementation. This is socially significant given the billions of dollars expended annually on public programs and the need to account for and demonstrate results in using taxpayers' dollars efficiently. In turn, public trust may be restored in how the government conducts business.