• Mission & Governance
• Services Overview
• How to Get Involved
• Standing Committees
• NCSL Foundation

• Issue Areas: A-Z
• State-Federal Relations
• NCSL Standing Committees
• News from D.C. and the States

• About State Legislatures
• Elections, Campaigns & Redistricting
• NCSL's StateConnect Directory
• Web Sites

• Online Guide to NCSL Services
• Staff Sections and Networks
• Meetings & Professional Development
• Staff Directories

• Meetings Calendar
• Online Registration
• Meetings Home Page
• Legislative Summit

• Bookstore
• State Legislatures Magazine
• NCSL's StateConnect Directory

Fiscal Affairs Program

Governing for Results

Texas

Links active October 2, 2000

Overview: The Texas state budget is a program performance budget, tied to agency strategy plans and performance reporting. Legislation requires agency strategic plans and instructs the Office of Budget and Planning and the Legislative Budget Board to work with agencies on outcomes, outputs, unit costs and cost effectiveness measures and to compile a state strategic plan, making use of the agency strategic plans.

Auditors review an agency's "faithfulness" to its strategic plan in performance audits. Provisions in various appropriations bills ("riders") have added to the requirements of governing-for-results. The provisions call for performance milestones, incentives and negative incentives or redirection, benchmarking at the agency and state government levels, customer satisfaction assessment, pilot projects in activity-based costing, analyses of performance in relation to outcomes, outputs, and efficiency goals, plans for the review of agency administrative rules and a paperwork reduction act.

Statutory Requirements:

http://www.capitol.state.tx.us/statutes/go/go205600toc.html

Studies:

The Government Accounting Standards Board has released a case study on the use and the effects of using performance measures for budgeting, management and reporting in Texas.
http://www.rutgers.edu/Accounting/raw/seagov/pmg/index.html

Agency Links: Extension documentation of the Texas process of strategic planning, performance measurement and program performance budgeting is available on the web sites of the Legislative Budget Board (LBB), the Office of Budget and Planning (OBP), and the State Auditors' Office:

• Legislative Budget Board: http://www.lbb.state.tx.us/
• Office of Budget and Planning: http://www.governor.state.tx.us/Budget/index.html
• State Auditor: http://www.sao.state.tx.us/Perf-F.html

Manual/Instructions: Budget preparation instructions:
http://www.governor.state.tx.us/Budget/index.html

Strategic Planning: Preparing and Submitting Agency Strategic Plans Fiscal Years 2001-05. This document includes Vision Texas, the state strategic plan, which is to serve as the overarching framework for agency strategic plans. Agency plans are to be linked to the strategic goals and benchmarks expressed in Vision Texas.
http://www.lbb.state.tx.us/WEBDOWN.NSF/50d53d8a9c42d7cf862567d0005c8a14/24da28153b4cb26f862568880075498c/$FILE/Instruct.StratPlan.pdf

Performance Measures: The 2000-2002 General Appropriations Act includes performance indicators for each state agency.

http://www.lbb.state.tx.us/WEBDOWN.NSF/50d53d8a9c42d7cf862567d0005c8a14/0df4cf5b7522419d862567d0005b157c?OpenDocument

Performance Reports:

• Summary of 1998 Agency Performance:
  http://www.lbb.state.tx.us/WEBDOWN.NSF/1b5fe0ddd179f295862564b30057b343/2c6dac20f13f3e7a8625670d00708708/$FILE/Performa.pdf
• Fiscal Year 1999 Summary Assessment of Agency Performance (3/2000)
  http://www.lbb.state.tx.us/WEBDOWN.NSF/50d53d8a9c42d7cf862567d0005c8a14/8bd09f6c0eea7077862568b1004082d6?OpenDocument
• Customer Satisfaction Measurement: Section of appropriation bill calling for agency measurement of customer satisfaction as a part of agency strategic plans.
  http://www.lbb.state.tx.us/PLAN9903.nsf/39b3edd99f9d2c10862564430059124a/1eb38bd61cbbd71b862565b0005335fb?OpenDocument

Posted 16 October 2000

Visitor counts for this page.