Good performance budgets, rather than leading to more
funding outright, do the job of “getting performance into
the debate,” while their development equips managers to
make solid program decisions, according to the American
Association for Budget and Program Analysis, which recently
hosted a panel session with representatives from four
agencies who reviewed their budget formats, processes,
development teams, visions and implementation plans.
It said the Department of Energy laid out its objective as
one designed to link and align components of its performance
framework, which DoE said it accomplished by defining units
associated with the Government Performance and Results Act
that consist of activities with discrete budget and agency
codes to be assessed with the Program Assessment Rating Tool.
DoE has 63 GPRA units that are discussed within the agency’s
performance budget format: “strategic context followed by
mission, benefits, strategic goals, funding by general goal,
annual performance results and targets, means and
strategies, validation and verification, research and
development investment criteria, and PART assessments,”
according to AABPA.
It said that HHS, which is developing its first performance
budget for fiscal 2006, incorporated performance into its
existing budget structure and used a design team, budget
working group and a performance working group to analyze
requirements while looking to performance experts and the
experiences and formats of other agencies to move forward.
HHS plans to eliminate redundancies between the budget and
performance plans, keep information concise and remain
flexible in placing performance information, said the
association.
It said the idea is for the performance budget to consist of
an agency overview, narrative by activity, and supporting
information — and for the implementation plan to include
consulting with the appropriations committee throughout
fall 2004.
The panel reached a consensus that “variation in perspectives
and levels of acceptance for performance budgets is a concern
for agencies, and that the most effective implementation plan
will engage committees early and throughout the process,”
said the association, recommending that agencies “outline
clear rationale for their objectives, keep the committees
aware of changes and developments, and provide crosswalks to
help reorient thinking.”
