Performance Budgeting A budgeting process that uses strategic plans and performance measures to distribute available financial resources. Outcome measures gauge the ultimate effect of programs on the problems or conditions they are intended to affect. Output measures indicate the level of resource input or intermediate agency work effort. Efficiency measures compare input to output. Program A set of related operations that follows a planned course of action to achieve a specified purpose and set of objectives.
Programs classify agency services and provide a framework for resource allocation decisions.
Reappropriation Funds remaining unexpended at the end of the current fiscal year that are carried over to the next fiscal year. Expenditures that can be made by an agency from such reappropriated funds may or may not be limited. An additional amount per hour paid to certain classified employees who work shifts other than the normal day shift. Because this rate is established by regulation, budgeted increases to implement a salary plan are not applied to the amount budgeted for this purpose. Shrinkage The difference, expressed as a percentage, between the cost of fully funding salaries and wages in a budget, assuming all positions are filled all the time, and actual salary costs, taking vacancies into account.