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Evaluating the Implementation of the Performance-Based Budgeting Process [February 2022]
02/09/22 • 27 min
In 2016, the Legislature passed a law requiring a performance-based budget system. The system was supposed to be implemented in 3 phases--a program inventory (due January 9, 2017), an integrated budget fiscal process (due January 6, 2018), and a performance-based budget system (due January 14, 2019). We reviewed whether the system was adequately implemented as outlined in state law, and whether state agencies provided complete, accurate, and reliable information.
For the first question, we found the Division of the Budget generally met the basic requirements in state law. But the performance-based budget system doesn’t seem to have changed the way the state makes budgeting decisions. That’s partly because statute is very general and allows a lot of discretion.
For the second question, we found that most of the 79 state agencies we reviewed submitted the required information to Budget. We evaluated the quality of the program inventories and performance measures that 7 of those agencies provided. 5 of the 7 agencies’ program inventories didn’t include all required information. 1 agency only had output measures (no outcome measures). And 3 agencies’ performance measures had significant accuracy or reliability issues.
In 2016, the Legislature passed a law requiring a performance-based budget system. The system was supposed to be implemented in 3 phases--a program inventory (due January 9, 2017), an integrated budget fiscal process (due January 6, 2018), and a performance-based budget system (due January 14, 2019). We reviewed whether the system was adequately implemented as outlined in state law, and whether state agencies provided complete, accurate, and reliable information.
For the first question, we found the Division of the Budget generally met the basic requirements in state law. But the performance-based budget system doesn’t seem to have changed the way the state makes budgeting decisions. That’s partly because statute is very general and allows a lot of discretion.
For the second question, we found that most of the 79 state agencies we reviewed submitted the required information to Budget. We evaluated the quality of the program inventories and performance measures that 7 of those agencies provided. 5 of the 7 agencies’ program inventories didn’t include all required information. 1 agency only had output measures (no outcome measures). And 3 agencies’ performance measures had significant accuracy or reliability issues.
Previous Episode
Study of Taxation and Exemption Issues [January 2022]
We couldn't determine the effect of taxes or exemptions on competition between government, non-profit, and for-profit businesses because of data limitations. Research on competition between those 3 sectors in the United States is limited and much of it is dated. The 4 research studies we reviewed found that although some businesses may appear similar, slight differences in services or location can affect the level of any competition. Additionally, the research shows government and non-profit businesses have some advantages over for-profit businesses, but the effect on for-profit business is unclear. We also looked at differences in statutory tax rates in 3 industries in Kansas because they operate in close proximity and may offer similar services in many parts of the state. In Kansas, for-profit fitness centers, daycare centers, and mental health centers generally pay taxes that similar government and non-profit businesses do not pay. But we couldn’t determine how these differences in taxes or exemptions effect competition in Kansas because of data issues and time constraints.
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Industrial Revenue Bonds Property Tax Exemptions [March 2022]
We couldn't determine the effect of taxes or exemptions on competition between government, non-profit, and for-profit businesses because of data limitations. Research on competition between those 3 sectors in the United States is limited and much of it is dated. The 4 research studies we reviewed found that although some businesses may appear similar, slight differences in services or location can affect the level of any competition. Additionally, the research shows government and non-profit businesses have some advantages over for-profit businesses, but the effect on for-profit business is unclear. We also looked at differences in statutory tax rates in 3 industries in Kansas because they operate in close proximity and may offer similar services in many parts of the state. In Kansas, for-profit fitness centers, daycare centers, and mental health centers generally pay taxes that similar government and non-profit businesses do not pay. But we couldn’t determine how these differences in taxes or exemptions effect competition in Kansas because of data issues and time constraints.
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