Governments have long been trying to connect performance with
budgeting. Along the way we have seen everything from a focus on
publicly available annual plans and reports to the use of
performance measures in budget documents and the carrying out of
sweeping reviews of operations, services and programs. At the heart
of all this is the desire for information about how government
works and about its successes, along with its failings, to then
make decisions about funding, staff and other resources. But how to
make this happen?
Legislation or a clear mandate is surely a starting point. In
our experience, though, the answer to successful performance-based
budgeting goes beyond this, encompassing engagement, performance
measures, aligned improvement practices and supported change, as
shown in the model below.
