Question 51

Are performance targets assigned to nonfinancial data on results in the Executive’s Budget Proposal or any supporting budget documentation?
 * a. Yes, performance targets are assigned to all nonfinancial data on results.
 * b. Yes, performance targets are assigned to most nonfinancial data on results.
 * c. Yes, performance targets are assigned to some nonfinancial data on results.
 * d. No, performance targets are not assigned to nonfinancial data on results, or the budget does not present nonfinancial data on results.
 * e. Not applicable/other (please comment).

Note on nonfinancial data
The budget should disclose not only the amount of money that is being allocated on a program but also any information needed to analyze that expenditure. Nonfinancial data and performance targets associated with budget proposals are used to assess the success of a given policy. For example, even when allocated funds are spent according to plan, there remains the question of whether the policy delivered the results that it aimed to achieve.

Nonfinancial data can include information on:
 * Inputs - These are the resources assigned to achieve results. For example, in regards to education, nonfinancial data on inputs could include the number of books to be provided to each school or the materials to be used to build or refurbish a school.
 * Outputs - These are products and services delivered as a result of inputs. For example, the number of pupils taught every year; the number of children that received vaccines; or the number of beneficiaries of a social security program.
 * Outcomes - These are the intended impact or policy goals achieved. For example, an increase in literacy rates among children under 10, or a reduction in rates of maternal mortality.

In addition, governments that set performance targets must use nonfinancial data for outputs and outcomes to determine if these targets have been met.

Guidelines
Question 51 asks about performance targets assigned to nonfinancial data on results for the budget year. The question applies to those nonfinancial results shown in the budget, and that were identified for purposes of Question 50.

To answer “a,” the Executive’s Budget Proposal or supporting documentation must assign performance targets to all nonfinancial data on results shown in the budget for at least the budget year. To answer “b,” the Executive’s Budget Proposal or supporting documentation must assign performance targets to a majority (but not all) of the nonfinancial data on results shown in the budget. A “c” response applies performance targets are assigned only to less than half of the nonfinancial data on results. Answer “d” applies if no performance targets are assigned to nonfinancial data on results shown in the budget, or the budget does not present nonfinancial results.