Financial Management Transformation (Performance Based Budgeting)

摘要

In considering measures to improve government performance and reduce cost, congressional and executive branch decision-makers require certain forms of information. The Government Performance and Results Act (GPRA) created requirements for agencies to generate this required data. The GPRA of 1993 mandates that all federal agencies adopt performance budgeting at the national level, with particular focus on Department of Defense (DoD). The underlying objectives of this act are to rebuild faith in the federal government and to hold agencies accountable for accomplishing results; to introduce change; to refine effectiveness and liability; to aid federal managers in improving the delivery of service; to improve congressional judgment forming; and to improve internal management of the federal government. Performance based budgeting is a logical successor to planning-programming-budgeting system (PPBS). DoD continues to struggle with performance budgeting and implementation. This strategic study analyzes the evolution and changes in federal budgeting in the 1990's, reasons to consider performance budgeting, impediments in implementing performance budgeting and GAO assessment in DoD.