A new guide by an independent management consultant walks agencies through concrete examples of how they can do a better job of connecting their budgets to both daily activities and broader ...

Two decades ago, performance-based budgeting was all the rage. When times were flush during the late 1990s, its appeal faded. But as state and local budgets have tightened, interest in performance ...

Over the next several years, governments at all levels will face more calls for—in fact, in many cases, the necessity for—budget cuts. The question, for these governments and agencies, will not be ...