In addition, it requires increased investment in acquiring sophisticated equipment and technology and in recruiting and training staff to meet the new performance needs. According to Robinson & Brumbly (2005), in order to achieve improvement in efficiency, effectiveness and equity, it is vital to create the right mix of quality staff, provide them with the necessary tools, equipment and technology as well as improve their general welfare by improving working environment and remuneration.
Moreover, implementing reforms is not a one-time activity but an ongoing process. Implementing a large scale reform like a nationwide one poses a challenge in effective communication of performance objectives and goals to all stakeholders. Specifically, in the implementation of performance budgeting system in police department would encounter a number of challenges. For instance, the involving nature of the budgeting process might lead to objection of the program from some departments that feel such reforms would consume a lot of budget resources to implement.
Others, especially police officers, may object the program because they will be more accountable and responsible for poor performances of the program failure (Shane, 2010). There is also the challenge of timing. As suggested by (Wholey, 1999), a new project would require time for decision makers to evaluate the performance objectives and goals of police officers and departments in general.
Establishing the right mix of activity success will also take time for experimentation hence failures are expected. Effective communication of performance objectives and goals to all stakeholders will also become a difficult task due to the large scale nature of the program. Reaching to all law enforcement stakeholders countrywide will be cumbersome. In order to overcome the above identified performance budgeting implementation challenges several measures should be considered.
Foremost, to achieve the acceptance other departments and relevant stakeholders, it is necessary to outline and present to all stakeholders the long-term benefit of the project in terms of efficiency and effectiveness as well as long-term reduction in operation cost and improved relationship between police and communities. The challenge of high level of resource requirement can be addressed by proposing a multi-phased implementation strategy where implementation will be broken down into several phases to reduce the budget burden.
The communication challenge can be tackled through establishing smooth communication structures like the adoption of technology like an application through which all relevant communications are channeled. In addition, efficiency can be achieved through training and educating staff on new performance details. 3. 0 Conceptualization Public sector budgeting is basically the allocation and utilization of resources and making appropriate decisions on the way in which the resources will be mobilized – primarily through compulsory tax charges.
In other words, it refers to the process of public resource allocations in providing services to citizens based on a non-market approach (Kelly & Rivenbark, 2014). By non-market basis, public service delivery comes to citizens with no charges or charges are completely below the market costs. As proposed by the three key performance (Robinson & Brumbly, 2005)budgeting objectives include: a. Sound outcomes on a macro-fiscal level. A good fiscal policy must ensure that intended budget objectives are achieved while at the same time ensuring fiscal sustainability.
b. Expenditure prioritization by allocating resources to activities that is highly efficient in public service delivery. C. Effectiveness and efficiency in service delivery by maximizing the service output by applying the minimal amount of resources. Public budgeting requires high degree of transparency and accountability to ensure public resources are utilized in the most effective and efficient manner (Roinson, 2007). Establishing a successful performance budgeting system requires department heads to first identify the right mix of performance activities and credible performance measurement procedures.
The framework has to be right and performance objectives and goal set ought to be realistically achievable. This can be achieved through creation of logic models that outline all necessary aspects of the project. A logic model is a representation that links performance indicators and activities, the evaluations methods and program costs (McLaughlin & Jordan, 2005). It clearly reflects the linkage between resource allocation and results (outputs and/or outcomes) which are essential in understanding performance budgeting and related concepts.
The fundamental point of starting is the identification of the outcome the process intends to achieve then establishing the right mix of activities and resources necessary in achieving such outcomes. There are two main logic model types that can be applied in representation of the implementation of performance budgeting in police agencies. These are theory of change model and the program model. As outlined by (Funnell & Roger, 2011), the main difference between the two is that a program model is more detailed than the theory of change model.
Theory of change logic model The theory of change model simply represents how policy makers believe the proposed change will occur (McLaughlin & Jordan, 2005). Figure1. 1 below represents a simple theory of change model in implementation performance budgeting in police departments. By reading from top downwards, it shows strategies like performance management and resources allocation can positively influence police officers to deliver public services in a more effective and efficient way. The assumptions of the theory are proper training and education, upplying the necessary tools and equipment, and community collaboration will have a major influence on police-community relationship leading to reduced crime rate. Figure 1. 1 Implementation of performance budgeting: Theory of change logic model Program logic model According to Funnell & Roger (2011), a program model on the other hand outlines the outcomes, required resources, planned activities and outputs over time reflecting desired results. A program model explains specific efforts aimed at achieving the set outcomes.
A program logic model would include specified inputs/resources, activities, outputs, outcomes and impacts. The resources in our case represent what is required for the operation of the program like police offices, equipment, tools and facilities, community, management and management structure etc. Activities are the actions that ought to be performance to achieve the program objectives like performance management and police-community collaboration in our case. On the other hand, outputs indicate specifically what activities generate.
For example our activities will be police-community relationship, crime handling by police and community satisfaction. Outcomes refer to changes in knowledge, skill, behavior and awareness while impact refers to long term changes. Figure 1. 2 Implementation of performance budgeting: Program logic model Performance budgeting implementation in the police departments will be beneficial in improving the efficiency, effectiveness and equity in public policing (Roberts, 2006). Efficiency entails in providing public services at the lowest cost without compromising quality.
In performance budgeting, resources allocation is based on results. Efficiency will be achieved through performance management where all police tasks will be funded based on performance. Effectiveness refers to the ability of police performance to meet expectations. Effectiveness would be achieved through reduced crime rates; feeling of safety, reduced victimization rates, high crime resolution /clearance rate and improved quality of life. Equity on the other hand refers to rectitude and fairness. This is attained by promoting collaboration between police and citizens.
Showing fairness to staff and officers within police departments, to arrestees and crime victims promotes equity. 4. 0 Policy Implications The implementation of performance budgeting will have identifiable policy implications. To begin with, implementation would call for the amendment of the budgeting regulations. Generally, United States federal system consists of three government tiers: the central US government, various state governments and local governments (McNab & Melese, 2003). Performance management implementation calls for the altering of the budgeting process right from preparation to audit/evaluation.
The traditional policies of allocating resources will be replaced by result-oriented resource allocation system. Unlike the past, results of the current budgeting period will be key in allocating resources for the following period. Firstly the legislature will sanction amendments on the budgeting process to accommodate performance budgeting. Secondly, the budget office and office of management and budget will have to change from the traditional methods of budget preparation and auditing to a result oriented one.
Thirdly, department heads, legislative committees and interest groups will have to adopt new performance measurement policies that foster efficiency and effectiveness in police departments. 5. 0 Conclusion The traditional methods of funding police agencies are widely believed to be wanting. The same is acceptable for the insufficient police performance measurement methods. By establishing an improved system where police performance is measured on activity basis would be essential in providing information to management that is vital in supporting critical decisions regarding police agencies.
Establishing a sound erformance measurement would be highly welcome to facilitate efficient performance budgeting in police departments. Importantly, frequent surveys on police performance are beneficial in managing public service delivery as well as ensure efficient allocation of public resources. Given the advancement in technology, demand for useful and well validated data in the future will be highly likely hence performance budgeting would be a great tool to supplement other management information sources. In turn, it will strengthen the police performance understanding and contribute critically in general public planning and budgeting.
