Subject(s): Local government -- Budgeting -- Auditing -- Performance budgeting- combining operational and financial accountability : Facts and values in budget decisions, performance and citizen stratification, performance budgeting and functions of management, realities of performance budgeting -- Lineage of performance budgeting : Public administration and performance budgeting, machine politics, new York bureau of municipal research, performance budgeting emerges, budget process reforms, planning- programming- budgeting system, management by objectives, zero based budgeting, cutback budgeting, performance budgeting, record on performance budgeting, leadership factor, budgeting theory -- Budget process for state and local government : Chart of accounts, budget calendar, implementation and evaluation, expanding the budget process, misconception about performance budgeting programs -- Planning for performance : Strategic planning , balanced scorecard, financial quadrant, internal business quadrant, innovation and learning quadrant, customer quadrant, citizen perception and service stratification -- Performance measurement : Programmatic planning, program goals (service delivery and strategic), measuring performance, problem with performance measures, preverse incentives, proxies, casual fallacy, managerial control -- Benchmarking : Preformance budgeting, process improvements, corporate style benchmarking -- Audit and evaluation for performance budgeting : Financial auditing, performance auditing, program evaluation, performance data auditing, models for performance data auditing, Texan model, North Carolina model -- Capacity building for performance budgeting : Context of capacity, organizational capacity, managerial capacity, combined capacity model, tools of management, professional organizations - NAPA, ASPA, ICMA, NASBO, GFOA, GASB