Both in past budget reform experiences in Florida and the federal government and in current reforms nationwide, some key implementation issues affect continuing success:

the critical importance of Legislative leadership and involvement in clarifying expectations for the reform,

the problem of weak government capacity to manage and analyze performance data, including inadequate data management and cost accounting systems, and

the challenges of designing performance information that both describes government and is useful to decision-makers as a budget tool.

The Legislature should focus on performance and accountability through clarifying agency and program mission and expected outcomes. It should direct agencies to prepare outcome measures of their contribution to expected results of government programs. It should require output measures of the quality and cost-effectiveness of agency products and services, so that the Legislature has budget decision tools. The Legislature should then develop ways to encourage and reward good results and to discourage poor ones.

Florida's Unit Cost Initiative Shows Promise, But Needs Development
Report 01-05 January 2001
Recent Initiatives Strengthen Florida's Performance-Based Budgeting System
Report 00-15 November 2000
PB2 Status Report Performance-Based Budgeting Has Produced Benefits But Its Usefulness Can Be Improved
Report 98-45 January 1999
Performance-Based Program Budgeting in Florida: Current Status and Next Steps
Report 96-77B April 1997

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.