UNC School of Government Professor William Rivenbark, along with UT-Knoxville faculty member Janet M. Kelly, recently published a second edition of Performance Budgeting for State and Local Government. This book is now available for purchase from the UNC School of Government Bookstore.
This book describes performance budgeting as the integration of performance management components (planning, performance measurement, and benchmarking) into the three phases of the budget cycle used by state and local governments: budget development, budget implementation, and budget evaluation. The result is a comprehensive theoretical and practical framework for informing budget decisions. Janet M. Kelly and William C. Rivenbark enliven the text with frequent references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. The book also includes several case studies in performance budgeting and interviews with managers and practitioners.
Changes in the Second Edition include:
- increased coverage of cost accounting procedures,
- more attention to the role of citizen participation in performance management,
- expanded focus to encompass budget implementation and evaluation, not just budget development, and
- enhanced coverage of the management tools used to support performance budgeting, including long-term planning and the “balanced scorecard”.
Designed for use in undergraduate and graduate level courses in public budgeting/financial management, this book is equally useful for any student or practitioner involved in performance-based management.
“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, The University of Georgia