Local government measurement and use of performance accounting and financial reporting data in planning and budgeting decision support : a multicase study
By: BECKETT-CAMARATA, Jane
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ArticlePublisher: Armonk : M. E. Sharpe, December 2009Public Performance & Management Review 33, 2, p. 255-265Abstract: This study utilizes case study research to document and explain how three U.S. county governments use performance measures on debt obligations in their comprehensive annual financial reports and in their annual budget documents. Municipal debt is a critical source of revenue for local governments and is used for construction of roads, schools, and other capital costs. All three counties use data on debt service as a performance measure in their budget; however, the range of clarity of data on measurement of debt service levels to support debt over time varies widely and is worth noting. In addition, it is unclear whether external stakeholders (other than state government) do not pay closer attention to performance measures on debt because the measures and standards are set by the state. Further empirical work is needed to establish evidence in that regard.
This study utilizes case study research to document and explain how three U.S. county governments use performance measures on debt obligations in their comprehensive annual financial reports and in their annual budget documents. Municipal debt is a critical source of revenue for local governments and is used for construction of roads, schools, and other capital costs. All three counties use data on debt service as a performance measure in their budget; however, the range of clarity of data on measurement of debt service levels to support debt over time varies widely and is worth noting. In addition, it is unclear whether external stakeholders (other than state government) do not pay closer attention to performance measures on debt because the measures and standards are set by the state. Further empirical work is needed to establish evidence in that regard.
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