Performance-based budgeting for North Carolina public transportation systems : final report - Page 55 |
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Performance-Based Budgeting for North Carolina Transit Systems
Institute for Transportation Research and Education, Public Transportation Group 47
Exhibit 2 at the end of this case study provides an example of how agency goals,
objectives and performance measures are incorporated in the budgeting process. As can
be seen, the budget document describes the unit’s mission, its previous year
accomplishments, its budget-year goals and objectives, and its performance measures.
The performance measures include “workload,” “efficiency” and “effectiveness”
measures. In addition, key financial and staffing level data are provided.
In addition to the mission, goals and objectives associated with the various budgeted
functions, in FY 2005-2006 Hickory included a new “Performance Measurement” section
in its budget document. This section compares (benchmarks) Hickory’s performance
with the performance of other North Carolina municipalities in regard to a number of
different service areas (e.g. residential refuse collection, household recycling, police and
fire services, and fleet maintenance).
In the City Manager’s performance-based budgeting presentation, he noted the following
benefits from using performance measures as part of the city’s budgeting process:
§ Links departments/divisions to the overall goals of the governing body.
§ Departments develop and tie internal measures to track and report progress
toward goals.
§ Measures the cost, effectiveness and efficiency of services.
§ By tracking the measurement over time, inefficiencies in service levels are
identified as well, and may be indicative of poor use of resources/budget dollars.
§ Provides a basis for decision making.
§ Ties back to an appropriation of funding in the budget.
§ Provides a tool and format to report progress to governing body.
The budget planning process used by the City for its FY 07 budget is described below
(from the FY 07 Adopted Budget document).
Budget Planning
Phase I (Initial Budget Planning Stage)
• Budget planning for the FY2006-2007 Annual Budget began in August 2005
with the formation of an “Annual Budget Process Improvement Team” which was
made up of City coworkers from various departments who were in some way
involved in the budgeting process.
This team made recommendations on improving the budget development process
for FY2006-2007. Recommendations made by this team resulted in an improved
budget development cycle and budget development calendar. This improvement
team meets annually at the beginning of each budget development process to
critique the budget development cycle just completed and to recommend
improvements for the next cycle.
Object Description
Description
| Title | Performance-based budgeting for North Carolina public transportation systems : final report - Page 55 |
| Full Text | Performance-Based Budgeting for North Carolina Transit Systems Institute for Transportation Research and Education, Public Transportation Group 47 Exhibit 2 at the end of this case study provides an example of how agency goals, objectives and performance measures are incorporated in the budgeting process. As can be seen, the budget document describes the unit’s mission, its previous year accomplishments, its budget-year goals and objectives, and its performance measures. The performance measures include “workload,” “efficiency” and “effectiveness” measures. In addition, key financial and staffing level data are provided. In addition to the mission, goals and objectives associated with the various budgeted functions, in FY 2005-2006 Hickory included a new “Performance Measurement” section in its budget document. This section compares (benchmarks) Hickory’s performance with the performance of other North Carolina municipalities in regard to a number of different service areas (e.g. residential refuse collection, household recycling, police and fire services, and fleet maintenance). In the City Manager’s performance-based budgeting presentation, he noted the following benefits from using performance measures as part of the city’s budgeting process: § Links departments/divisions to the overall goals of the governing body. § Departments develop and tie internal measures to track and report progress toward goals. § Measures the cost, effectiveness and efficiency of services. § By tracking the measurement over time, inefficiencies in service levels are identified as well, and may be indicative of poor use of resources/budget dollars. § Provides a basis for decision making. § Ties back to an appropriation of funding in the budget. § Provides a tool and format to report progress to governing body. The budget planning process used by the City for its FY 07 budget is described below (from the FY 07 Adopted Budget document). Budget Planning Phase I (Initial Budget Planning Stage) • Budget planning for the FY2006-2007 Annual Budget began in August 2005 with the formation of an “Annual Budget Process Improvement Team” which was made up of City coworkers from various departments who were in some way involved in the budgeting process. This team made recommendations on improving the budget development process for FY2006-2007. Recommendations made by this team resulted in an improved budget development cycle and budget development calendar. This improvement team meets annually at the beginning of each budget development process to critique the budget development cycle just completed and to recommend improvements for the next cycle. |
