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At this point, the strategic plan is developing into a document that can be implemented, tracked and evaluated. This is essential to improving government functioning. The plan must now be connected to the results-based budgeting system. This is a necessary step to ensure accountability to all our plans. Results-based budgeting (RBB) has as its goal to enhance government performance. To accomplish this goal, RBB focuses on the strategic planning elements we have developed in our process. RBB asks agencies to present these ideas:

• Why an agency exists through the development of a mission statement;
• What an agency wants to achieve through the development of goal statements;
• Why agency programs exist through the development of fund purpose statements;
• What activities are performed through the development of service statements;
• How many resources are devoted to an activity through the development of service analyses; and
• How well agencies are performing their work through the development of performance measures.

Beyond these considerations, RBB requires agencies to answer the following questions:

• Where are we now?
• Where do we want to be?
• How do we get there?
• How do we measure our progress?

Although, much of this information can be gleaned from the strategic planning work, RBB requires more focused financial information. It follows this format:

• Fund purpose statements (update)
• Service statements (update)
• Service analysis (update)
• Measures (update)

By reporting financial data in this way, budgets can be tracked and evaluated so that budget professionals can demonstrate how well the funds are being spent for the expected service delivery to the citizens. Connecting the strategic plan to RBB is not only mandated; it is essential to any agency's efforts to improve results and accountability.

For more detailed instructions on RBB, please follow this link: http://data.osbm.state.nc.us/source/RBB_instruc_09.pdf