Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that limited emphasis is placed on performance during budget construction. Prior-year expenditures drive the budget at the preparation phase. Performance information is added at the presentation phase for explication and to conform norms promulgated by professional budgeting organizations.
Rivenbark, W.C. and Kelly, J.M. (2000), "Performance measurement: a local government response", Journal of Public Budgeting, Accounting & Financial Management, Vol. 12 No. 1, pp. 74-86. https://doi.org/10.1108/JPBAFM-12-01-2000-B004
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