What is Planning-Programming-and Budgeting Systems (PPBS)

ActiveStrategy’s performance management application deploys the widely utilized Balanced Scorecard framework in a dashboard platform designed to align strategy and operational outcomes through all organizational levels. For nearly 5 years, Miami-Dade County has been deploying ActiveStrategy within the broader context of its results-oriented budgeting initiatives. While the county has a long history with output-oriented budgeting, this case study suggests that ActiveStrategy’s successful implementation requires significant time and effort as well as a change of organizational culture. Moreover, consistent with experience in the private sector, the county’s effort may have had relatively unclear expectations for implementation, and the “true cost” of rollout, including the time and labor of county employees, has not been calculated. While this does not diminish the value of implementation, it suggests that return on investment may be primarily intangible—ascertaining if county programs are consistent with the strategic aims of the citizens and elected officials.