01524pab a2200193 454500008004000000100001700040245006100057260000900118300001200127362000800139520094200147650002201089650001901111650002101130773004801151909001001199999001701209952010401226180718b2001   xxu||||| |||| 00| 0 eng d  aKluvers, Ron  aProgram budgeting and accountability in local government  c2001  ap.35-43  aJun  aMuch 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  aBudgetary control  aAccountability  aLocal government  aAustralian Journal of Public Administration  a49859  c49859d49859  00104070aIIPAbIIPAd2018-07-19hVolume no: 60, Issue no: 2pAR50287r2018-07-19w2018-07-19yAR