A reflection of changing priorities? The reallocative impact of priority‐based budgeting in US municipalities

David Mitchell, Sarah E. Larson, Terry Henley, Auria Spranger and Suzette Myser

Public Budgeting & Finance, 2022, vol. 42, issue 3, 3-22

Abstract: Implemented in over 200 North American local governments, priority‐based budgeting (PBB) reflects a contemporary attempt to systematically determine and implement desired budgetary reallocation. The study utilizes a lagged dependent variable alternative to difference in difference analysis to examine reallocation patterns for 32 early‐adopting US cities before and after PBB implementation. The findings suggest that PBB fulfills its promise, as low‐priority departmental budgetary allocations shrink by 2%–3% following PBB implementation. These PBB early adopters offer evidence that PBB can effectively transcend the marginal, transactional nature of incremental budgeting practices; however, its effectiveness must be weighed against potentially substantial costs of implementation.

Date: 2022
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