Exercise: Performance Budgeting
Questions
1. What, if anything, was wrong with the activity classification on Form 62? If you found something wrong, what modifications did you make?
2. Do your unit cost calculations indicate that the Adams County Library is becoming more or less efficient? Is this true of all programs? What might account for this pattern?
3. What additional measures or statistics would be useful to have to assess the performance of the Adams County Library?
4. Assume that you are a member of the board of supervisors. What questions would come to your mind as you reviewed this performance budget? Is there any information you would like to have that this budget does not contain?
5. In general, what are the strengths and weaknesses of the performance format?