Performance-Based Budget Board to Hear IFO Agency & Tax Credit Reports

The Performance-Based Budget Board will hold a series of hearings next week to hear testimony from the Independent Fiscal Office (IFO) on reports it developed from its performance-based budget review of state agencies and tax credit programs.

Performance-based budgeting is the practice of developing budgets based on the relationships between program funding levels and expected results from that program using systematic performance information to improve prioritization of expenditures and delivery of services.

Established as part of Act 48 of 2017, the IFO is required to do these reviews of all agencies under the Governor’s jurisdiction and all state tax credit programs at least once every five years.

“This is an important opportunity to do a deeper review of agency programs and tax credit programs to determine if they meet their intended goals and justify continued funding,” Senator Browne said. “Performance-based budgeting provides transparency in government spending, helps eliminate wasteful government spending, prevents excessive budget growth for outdated programs and outlines measurable objectives for state agencies”

Agencies that were reviewed in year one included: Corrections, Board of Probation and Parole, Pennsylvania Commission on Crime and Delinquency, Juvenile Court Judges’ Commission, Banking and Securities and General Services.

Tax credits reviewed in year one include: Film Production, New Jobs and Historical Preservation Incentive.

The hearings will all be held in Hearing Room 1 of the North Office Building in the state capitol and will run from 10 a.m. to Noon each day. The dates and testifiers are as follows:

Tuesday, January 22, 2019

  • Overview of Plan Development Process by IFO
  • Department of Corrections and Pennsylvania Board of Probation and Parole Plan
  • Juvenile Court Judges’ Commission Plan
  • Pennsylvania Commission on Crime and Delinquency Plan

Thursday, January 24, 2019

  • Department of Banking and Securities Plan
  • Department of General Services Plan
  • Overview of Tax Credits Review by IFO
  • Film Production
  • New Jobs
  • Historical Preservation Incentive

The Performance-Based Budgeting and Tax Credit Efficiency Act, which was sponsored by Senator Bob Mensch, also established a five-member performance-based budget board to review the IFO’s findings and reports. The board consists of the Secretary of the Budget and both the Majority and Minority Chairs of the Appropriations Committee in both the Senate and the House of Representatives.

The five member board will have the opportunity to ask questions of the IFO and the related state agency before making a recommendation to either accept the reports or to return the report to the IFO for further review or changes.

This year’s board consists of Budget Secretary Jen Swails, Senators Pat Browne and Vincent Hughes and Representatives Stan Saylor and Matthew Bradford.

At each hearing, a representative of the agency being reviewed or the agency that oversees the tax credit program being reviewed will join the IFO in testifying. The Performance-Based Budgeting and Tax Credit Efficiency Act requires that at least a Deputy Secretary from each agency attend the hearing for their respective agency.

A schedule of the hearings can be found on Senator Browne’s website at


CONTACT:   Matt Moyer     (610) 821-8468