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Performance-based budgeting relies on strategic planning, operational planning, and performance accountability to build budgets.
Louisiana began its journey toward "Managing for Results" in 1987 with a transition from line item budgeting to program budgeting and the development of integrated processes for strategic planning, operational planning and budgeting, and performance accountability. The concept of Managing for Results really began to take hold in both executive and legislative branches in 1995. Since that time program budgeting has evolved into performance budgeting.
Act 1465 of the 1997 Regular Legislative Session (the Louisiana Government Performance and Accountability Act) mandates performance-based budgeting in the Executive Branch of Louisiana state government. There are now statutory requirements for strategic planning, operational planning, performance accountability, and performance reporting for all Executive Branch agencies (whether they are headed by statewide elected officials or officials appointed by the governor or another entity). Post-secondary institutions are included as well. In addition, a range of performance-based rewards and penalties has been established.
MANAGEWARE: A Practical Guide to Managing for Results provides "how to" instructions for Louisiana's performance-based budgeting processes.
The Louisiana Performance Accountability System (LaPAS), the state's performance database, includes a web-based application that enables paperless quarterly performance progress reporting by agencies and includes a view function available to all Internet users.
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