Financial Management Transformation (Performance Based Budgeting)

Abstract

In considering measures to improve government performance and reduce cost, congressional and executive branch decision-makers require certain forms of information. The Government Performance and Results Act (GPRA) created requirements for agencies to generate this required data. The GRPA of 1993 mandates that all federal agencies adopt performance budgeting at the national level, with particular focus on Department of Defense (DoD). The underlying objectives of this act are: (1) to rebuild faith in the federal government and to hold agencies accountable for accomplishing results; (2) to introduce change; (3) to refine effectiveness and liability; (4) to aid federal managers in improving the delivery of service; (5) to improve congressional judgment forming, and (6) to improve internal management of the federal government. Performance based budgeting is a logical successor to planning-programming-budgeting system (PPBS). DoD continues to struggle with performance budgeting and implementation. This strategic study analyzes the evolution and changes in federal budgeting in the 1990's, reasons to consider performance budgeting, impediments in implementing performance budgeting and GAO assessment in DoD.

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Document Details

Document Type
Technical Report
Publication Date
Apr 09, 2002
Accession Number
ADA404570

Entities

People

  • Ronald L. Harrell

Organizations

  • United States Army War College

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Budgets
  • Business Administration
  • Commerce
  • Congress
  • Employment
  • Federal Budgets
  • Financial Management
  • Investments
  • Law
  • Military Organizations
  • National Security
  • Personnel Management
  • Students
  • Training
  • United States
  • War Colleges

Fields of Study

  • Political science

Readers

  • Defense Acquisition Program Management
  • Government and Public Administration Law.