KLUVERS, Ron
Program budgeting and accoutability in local government - Oxford : Blackwell Publishers Limited, June 2001
Much has been written about program budgeting an its relevance to improved efficiency and effectiveness. However, there is a little discussion about the realtionship between the use of program budgeting and accountability of management to an elected body, such as a local council has been given little attention. In this article three questions are posed:(1) Is the performance information availabel to enable to enable councillors to form a jugment about management`s performance?;(2) Is management involved in determining issues of policy,such as objetives, programs and performance measurement?; and (3) Are councillors confronted by a greater volume of budgetary documentation but with no increase in time to consider it? The results show that program budgeting does not always anhance accoutability in local government
Program budgeting and accoutability in local government - Oxford : Blackwell Publishers Limited, June 2001
Much has been written about program budgeting an its relevance to improved efficiency and effectiveness. However, there is a little discussion about the realtionship between the use of program budgeting and accountability of management to an elected body, such as a local council has been given little attention. In this article three questions are posed:(1) Is the performance information availabel to enable to enable councillors to form a jugment about management`s performance?;(2) Is management involved in determining issues of policy,such as objetives, programs and performance measurement?; and (3) Are councillors confronted by a greater volume of budgetary documentation but with no increase in time to consider it? The results show that program budgeting does not always anhance accoutability in local government
