01408pab a2200181 454500 180718b2001 xxu||||| |||| 00| 0 eng d Kluvers, Ron Program budgeting and accountability in local government 2001 p.35-43 Jun Much has been written about program budgeting and its relevance to improved efficiency and effectiveness. However, there is little discussion about the relationship between the use of program budgeting and accountability. While, organisations using program budgeting focus on the issues of performance, the accountability of management to an elected body, such as a local council has been given little attention. In this article three questions are posed: (1) Is the performance information available to enable councillors to form a judgment about management's performance?; (2) Is management involved in determining issues of policy, such as objectives, programs and performance measurement?; and (3) Are councillors confronted by a greater volume of budgetary documentation but with no increase in time to consider it? The results show that program budgeting does not always enhance accountability in local government. - Reproduced Budgetary control Accountability Local government Australian Journal of Public Administration 49859 49859 49859 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 60, Issue no: 2 AR50287 2018-07-19 2018-07-19 AR