The LBB and GOBP use performance measures when making funding recommendations to the Legislature and Governor. The Legislature determines which key measures and what performance targets will be included in the General Appropriations Act. During this phase, agencies work with the LBB, GOBP and Comptroller's Office to respond to budget structure changes made by the Legislature. Agencies prepare operating budgets and set up systems to collect expenditure and performance data. Agencies project their annual performance for key and non key measures in operating budgets.
Agencies measure and monitor their own performance.
During this phase, agencies provide finalized pertinent information to their governing boards and other oversight agencies. The LBB and GOBP monitor agency expenditures and actual performance and compare these to appropriation limitations and performance targets. The LBB prepares summary information for the Legislature and Governor. The SAO audits performance measures to determine the accuracy of reported information. Agencies provide quarterly and annual information regarding actual performance to the LBB and GOBP, including analyses of variance.