Budget Reform and Political Reform: Conclusions from Six Cities

Municipal budgeting, especially in larger cities, has changed over the last twenty years. A variety of tools like program formats, long-term revenue and expenditure projections, management-byobjectives (MBO), zero-based and target-based budgets, capital budgeting, and strategic planning have become commonplace (Poister and Streib 1989). A surprising large number of cities are using some performance monitoring (242).