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

• DOI: 10.1111/pbaf.12310
• Publication Date: 2021-12-30T19:54:51Z
• Authors: David Mitchell; Sarah E. Larson; Terry Henley; Auria Spranger; Suzette Myser
• Keywords: Reflection; Early adopter

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 lagged dependent variable alternative difference analysis examine reallocation patterns for 32 early‐adopting US cities before after PBB implementation. findings suggest that fulfills its promise, as low‐priority departmental allocations shrink by 2%–3% following These early adopters offer evidence can effectively transcend the marginal, transactional nature of incremental practices; however, effectiveness must be weighed against potentially substantial costs