Performance Budget - Distinguished Budget Presentation Award
The City of Livingston began preparing a Performance Budget, in addition to the traditional Line-Item Budget, in fiscal year 2010. The city has received a national Distinguished Presentation Award each year since. Click here for an example form the city's Performance Budget.
The GFOA established the Distinguished Budget Presentation Awards Program (Budget Awards Program) in 1984 to encourage and assist state and local governments to prepare budget documents of the very highest quality that reflect both the guidelines established by the National Advisory Council on State and Local Budgeting and the GFOA's best practices on budgeting and then to recognize individual governments that succeed in achieving that goal. Documents submitted to the Budget Awards Program are reviewed by selected members of the GFOA professional staff and by outside reviewers with experience in public-sector budgeting.
The focus of the Performance Budget is not the traditional approach of describing of how the city intends to spend taxpayer dollars, but rather the more progressive approach which describes what the city departments intend to accomplish and what services will be provided to Livingston citizens. Furthermore, the focus is on continual improvement and efficiency in the provision of these public services.
The performance approach is generally considered superior to the line-item approach because it provides more useful information for legislative consideration and for evaluation by administrators. The Performance budget includes narrative descriptions of each program or activity and focuses on measuring and evaluating outcomes.