000			01408pab a2200181 454500
008			180718b2001 xxu||||| |||| 00| 0 eng d
100			_aKluvers, Ron
245			_aProgram budgeting and accountability in local government
260			_c2001
300			_ap.35-43
362			_aJun
520			_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
650			_aBudgetary control
650			_aAccountability
650			_aLocal government
773			_aAustralian Journal of Public Administration
909			_a49859
999			_c49859 _d49859