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Fiscal Affairs Program

Governing for Results

Florida

Links active March 2003.

Overview: Florida has one of the most fully developed systems of performance reporting and budgeting of any state. The Florida program sets performance expectations in conjunction with funding for each agency program. Originally called Performance -Based Program Budgeting (abbreviated as PB²) when agencies were phased into this type of budgeting, now all agencies are funded this way as a matter of course.

The governor's proposed budget for FY 2001 (considered in the 2000 legislative session) proposed accountability measures along with its budget recommendations. The legislature has also called for unit-cost accounting by all state agencies.

Studies: There is no complete study of all the disparate elements of the Florida performance budgeting process. The most thorough reports are from the legislative Office of Program Policy Analysis and Government Accountability (OPPAGA):

• PB² Status Report, Fiscal Year 1998-99: Performance -Based Budgeting Has Produced Benefits But Its Usefulness Can Be Improved, Report No. 98-45, January 1999
  http://www.oppaga.state.fl.us/reports/pdf/9845rpt.pdf
• Performance -Based Program Budgeting in Context: History and Comparison, Report No. 96-77A, April 1997 (short summary with links to Executive Summary and full text):
  http://www.oppaga.state.fl.us/budget/r96-77as.html
• All OPPAGA performance budgeting reports are at this site, including general reports, technical materials, summary and status reports, performance reports, and program evaluation and justification reviews.
  http://www.oppaga.state.fl.us/budget/pb2publications.html#summary
• Statutes governing budgeting, including unit cost requirements: http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=Ch0216/titl0216.htm&StatuteYear=2001&Title=%2D%3E2001%2D%3EChapter%20216
• Statutory Requirements: Performance budgeting and long-range planning requirements:
  http://www.leg.state.fl.us/Statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=&URL=CH0216/Ch0216.htm

In the 2000 session, the Legislature revised its budgeting laws, further linking accountability requirements to agency strategic planning. In addition, each agency will be reviewed using zero-based budgeting principles at least once every eight years.

Agencies andPrograms: Extension documentation of the Florida process is available on the web sites of the Office of Program Policy Analysis and Government Accountability (OPPAGA) and the governor's office. Users are encouraged to review the lists of documents available from those offices. The relevant web sites are:

http://www.oppaga.state.fl.us/budget/pb2.html

Office of Planning and Budgeting: http://www.state.fl.us/eog/overview/indexopb.htm#top

Manuals and Instructions:

Planning and Budgeting instructions and
Budget instructions and long-range planning instructions:
http://www.myflorida.com/myflorida/government/laws/budget_index.html

Performance Measures:

Performance Reports:

Florida Government Accountability Reports (FGAR)
http://www.oppaga.state.fl.us/government/

The Florida Government Accountability Report provide profiles of almost 400 major state programs. Each profile provides this information:

• Why Florida provides the program, how the program operates, and who it serves;
• The amount of funding and number of personnel positions authorized for the program;
• Comments by OPPAGA regarding the program;
• Concerns and issues facing the program; and
• References to other sources of program information and assessments.

Performance reviews are included for the programs for which they exist.

Incentives and Disincentives: Report to the Florida Legislature on the use of incentives and disincentives in connection with performance measurement in Florida and other states, with recommendations for further develop in Florida.

Statewide Benchmarks: The Florida Commission on Government Accountability to the People ("The Gap Commission") published Florida Benchmarks, and undertook a limited program of assessing state agencies' performance goals and reporting processes. The GAP Commission no longer exists.
http://fcn.state.fl.us/eog/govdocs/gapcomm/gaphome.html

Updated October 2002, reviewed December 2003.
Email statebudget-info@ncsl.org for more information.
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