As a result, legislators may not be able to determine exactly what the program intends to achieve within a stated time frame. Furthermore, the majority of the objectives are multi-tiered. A multi-tiered objective consists of multiple objectives listed together as one objective or a single objective that addresses multiple topics. Multi-tiered objectives make it difficult to match corresponding performance indicators with the appropriate part of the objective. In addition, users of the executive budget may dismiss the objectives because of their complexity.
Most performance indicators are consistent with the objectives and are easily understood.
Although the majority of the indicators have a measurable component, they do not measure progress toward the objectives because the objectives themselves are not measurable. As a result, readers of the executive budget do not know how well the program is performing. Also, the performance data may fail to provide useful information for legislators making budgetary decisions. Finally, there is not a balanced mix of indicators reported in the 1997-98 executive budget. A balanced mix of indicators communicates more complete information on overall program performance.