Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that limited emphasis is placed on performance during budget construction. Prior-year expenditures drive the budget at...

Local government budget processes have changed substantially since the early 1990s, due in part to an expanded emphasis on performance accountability and the availability of information technology. We present evidence that local government budget outcomes also have changed over the same time...