Managing with Performance-Based Budgets

Public budgeting is about using financial resources to make a positive difference in our society. This requires knowledge of what government does with its resources. Gaining access to that knowledge requires performance measures on outputs (programs, activities, events) and outcomes (the long-term effects of the outputs on the target population). Performance-based budgeting addresses the efficiency and effectiveness and more recently equity of government programs and activities. Students will use various measurement systems to assess the efficiency and effectiveness of how program resources are used. In addition, students will apply equity indicators early in the budget process to inform policy and public management decisions.