KLUVERS, Ron <br/><br/>
Program budgeting and accoutability in local government 

 - Oxford :  Blackwell Publishers Limited,  June 2001 
<br/><br/> 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