Priority‐based budgeting: An honest broker among municipal functions?

David Mitchell

Public Budgeting & Finance, 2023, vol. 43, issue 1, 21-37

Abstract: Implemented in over 200 local governments, priority‐based budgeting (PBB) reflects a contemporary attempt to systematically determine and implement desired budgetary reallocation. PBB proponents claim it is highly effective in prioritizing governmental programs and aligning budgetary allocation to priorities. However, core municipal functions such as public safety and public works are often impervious to budgetary shocks. Can PBB overcome this to better align budgetary allocations with organizational priorities? This study examines 32 municipal PBB implementers with difference‐in‐differences analysis; finding a varied effect upon municipal functions that casts doubt on its ability to fully reallocate budgetary resources from low‐ to high‐priority programs.

Date: 2023
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