Katherine G. Willoughby

Budgeters' Views of State Performance-Budgeting Systems: Distinctions across Branches

Given that a majority of states have had some sort of performance-budgeting initiative on the books for several years, how has implementation of such reform progressed? To answer this question, we surveyed legislative and executive budgeters from the 50 states, asking them for their impressions of performance-budgeting implementation in their state. Specifically, we asked these budget officers about the reasons for introducing performance budgeting in their state; the types of activities required of their system; responsible oversight bodies; extent of application across state agencies and departments; and perceived levels of effectiveness and problems experienced with implementation of the budget reform. Our findings indicate that implementation of performance-based budgeting systems is proceeding slowly. While there are some benefits to highlight, results show that implementing performance budgeting is not without problems-perhaps the greatest being differing perceptions of use and success among budget players, particularly across branches of government.

Financial Management Grades for the States: A Prospective Use

This research examines whether financial management grades awarded to the states by the Government Performance Project (GPP) can provide some prospective gauge of fiscal performance in proximate years, particularly on the downside of the business cycle. Our findings confirm the weaker fiscal condition in both 2002 and 2003 of states that received lower financial management grades from the GPP in 2001, suggesting that these grades have the potential to be prospective as well as retrospective. These results, however, are tempered by several concerns that inform our suggestions for additional research to further assess the prospective potential of financial management performance grades.

Employment Outcomes of Ex-Offender Job Training Partnership Act (JTPA) Trainees

The influence of demographic variables, barriers to employment, and type of training on employment outcomes of ex-offender (n = 521) and nonoffender (n = 734) trainees who terminated from Job Training Partnership Act (JTPA) programs between July 1989 and June 1990 in Georgia is examined. Results from regression analyses indicate that ex-offender status had no influence on employment at termination or duringfollow-up. However, participants who were unemployed for 15 or more weeks prior to entry were less likely to have a job at termination and during follow-up. Participants who received employer-based training were more likely to have a job at termination and during follow-up.

Performance Budgeting in the American States: What's Law Got to Do with It?

This study examines the content of performance budgeting legislation and its relationship to the quality of implemented performance budgeting systems. Recent research indicates that states with well-functioning performance budgeting systems are more likely to have enacted pertinent laws than states with weak or no performance budgeting system. The authors find that performance budgeting legislation containing detailed instructions on the development, reporting, and use of performance data contributes to stronger use of performance budgeting systems in state governments.

Performance Budgeting in American States: A Framework of Integrating Performance with Budgeting

The past 20 years have witnessed ongoing endeavors researching the factors that influence the implementation of performance budgeting. While various factors have been identified, the effort to build frameworks is still lacking. This research proposes a framework to study the nature of relationships among various political, economic, legal, and organizational factors with performance budgeting, as evidenced in US state governments. We found that the presence and the characteristics of the legal foundation, managing for performance, shared responsibilities with the legislature, and capacity building are the most important factors. The environmental factors, however, are not statistically significant.

Budget Management Capacity of State Governments: Issues and Challenges

Dramatic events early in the new millennium offer an especially interesting period for consideration of how state governments in the United States have coped. In the years since the September 11 terrorist attack, states have been beset with economic recession, a federal focus on homeland security, and the war in Iraq, as well as debilitating natural disasters. How well have states managed through these fiscal, political, economic, natural, and international storms? This research examines state government budget management capacity as measured by a 50-state survey to understand the challenges faced by states, the advancements made to support best practices in budgeting, and the problems that remain. Findings tease out bright spots—states have worked hard to reach and maintain a long-term budgeting perspective, particularly by improving the accuracy of revenue and expenditure estimates. Also, many states have improved budgeting transparency by increasing citizen access to budget information, documents, and budget discussions. On the other hand, state budget management progress suffers from the politics of budgeting: More states are having difficulty passing the budget on time, antiquated tax structures are intransigent, and political expediency takes precedence over principles of good budget management. In the end, the political discipline necessary to reach compromise regarding the budget, and to work toward budget balance, will suppress state budget management progress.

Measuring Government Performance: The Intersection of Strategic Planning and Performance Budgeting

In the United States, recommendations that public budgeting systems incorporate performance information can be tracked back at least to the beginning of the 20th century when the New York Bureau of Municipal Research suggested that the New York City budget show the objectives and activities of government rather than just itemizing planned purchases (Williams, 2004). Most government budget experts, while acknowledging the many challenges to performance budgeting, posit that presenting performance information alongside budget amounts introduces a different rationality into budget decision-making by focusing funding choices on results rather than on political bartering (Willoughby, 2011: 352).

State Immunization Registries and Public Opinion: The Case of Georgia

DRAMATIC CHANGES have occurred in the intergovernmental system in the last two decades. A process that began as “shift and shaft” federalism during the Reagan years has led to a major transformation in the role and function of state governments. One benefit has been enhanced state discretion in the development and implementation of important new policies—as is illustrated by welfare reform. The downside, of course, is an increased financial burden (Hebert, Wright, and Brudney 1992) and a reduced but steady tide of unfunded mandates (Ray and Conlan 1996; Antonelli 1996). Certainly, the states have supported new and expanded activities and services. State governors have shown an unprecedented level of leadership (Pear 1995), and they have taken steps to further refine their administrative machinery (Jenks and Wright 1993). A recent report on the federal system notes that the states have launched initiatives to “overhaul their civil service, procurement, training and information systems and to revise

Pension Reform in Atlanta: Funding Past Promises in an Uncertain Future

This research assesses state and local pensions in the U.S. Concerns of locally administered pensions are addressed; actions taken and possible reforms to these plans are noted. Then, recent pension reform in Atlanta, Georgia is examined. In 2009, Atlanta had the 12th lowest funding ratio for its general employee fund compared to all other city plans in Georgia. Atlantas story explains the depths of its pension problems, how the pension got into trouble and the changes necessary to advance fiscal sustainability. Such plans will require strict discipline by politicians, pension boards and financial managers, and tempering member expectations to reach sustainability.