Throughout the legislative session, the division analyzes each piece of legislation and makes recommendations to the Governor. Other budget activities include approving agency requests to enter into contracts with consultants and reviewing agency budgets and other submissions required by law. In conjunction with the Legislative Budget Board LBB , the division coordinates the state agency strategic planning process, issues budget instructions to state agencies, and conducts hearings on agency budget requests.
Budget execution authority permits the state to reallocate existing appropriations for fiscal emergencies that occur between legislative sessions.
In this process, the Governor's Budget and Policy Division analyzes the identified budget emergency and may propose alternatives that include the transfer of appropriations from one state agency to another, the use of agency appropriations for another purpose, or a change in the timing of an agency appropriation.
For an item to be approved, both the Governor and the LBB must approve the original or modified proposal. Each agency is assigned a budget and policy advisor who is available to provide assistance to the agency. Section All other state agencies will continue to submit the required report. Consistent with Section Reports should be sent to the Office of the Governor, Division of Budget and Policy, via email at budgetandpolicyreports [at] gov.
Pursuant to Section Box Austin, TX Based on observations of state and local use of performance budgeting, there are four insights that can help when implementing this approach:. These processes and systems need to be tied to the overall strategy of the city or state via committed leadership in both the executive and legislative branches.
Second, use analytics and evidence-based approaches to inform budgeting priorities. This increases the likelihood that resources will be targeted to the root cause of a problem rather than its symptoms. For example, in Virginia, evaluations have shown that third grade reading levels are a strong predictor of future academic performance. As a result, the state has targeted additional budget resources to third grade reading programs.
Third, budgets should be organized around the outcomes or initiatives in the strategic plan — and not around the traditional agencies and programs that populate the organization chart. This was then used to develop the budget proposal taken to the legislature. Fourth, to make this possible, states and localities need to create a budget and finance structure that can accommodate such flexibility.
This means creating common classification standards across budget, grant, contract, and financial systems that can show how discrete inputs can be tied back to broader outcomes. This more technical requirement tends to be a prerequisite for providing budget and financial information in various formats to ensure accountability by various stakeholders.
So, what does a performance budget look like? Texas has used performance budgeting for more than two decades. The governor prepares a strategic plan, uses its to prepare a budget proposal and the legislature adopts a biennial budget for the state that includes specific levels of performance linked back to the strategic plan. When Governor Rick Perry became governor, he initially backed away from the details of the process, but the legislature continued its use of performance budgeting because it felt it was useful.
A recent guide that explains the process says that the governor and the Legislative Budget Board prepare a mission statement and core principles, and then the relatively independent state agencies each prepare a strategic plan. The most recent strategic plans covers the period and are used to develop agency budget proposals. These are then followed with Performance Measure Targets for each outcome and output.
It also includes information that is associated with traditional budgets, as well:. The Texas approach is only one example of many. Other states have adopted performance budgeting approaches, as well.
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