GPRA—a Foundation for Performance Budgeting

The federal government is moving from traditional budgeting to performance-based budgeting, pursuing a clearer and closer alignment among strategic and performance planning, budgeting, and financial reporting. Based on his experience developing and implementing the Government Performance and Results Act, the author presents an insider's account of the development and enactment of the Act, with an assessment of what has worked and what has not, and concludes that performance-based budgeting is the next logical step in the implementation of results-oriented government.