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Performance Budgeting: Past Initiatives Offer Insights for GPRA Implementation

AIMD-97-46 Published: Mar 27, 1997. Publicly Released: Mar 27, 1997.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the implementation of the Government Performance and Results Act of 1993 (GPRA), focusing on key design elements and approaches of GPRA as compared with those of past initiatives which also sought to link resources with results, a concept generally termed performance budgeting.

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Budget cutsBudget decision unitsexecutive relationsPlanning programming budgetingReporting requirementsStrategic planningZero-base budgetingPerformance budgetingBudgetingPerformance measurement