Which group created a framework for public sector budgeting that focuses on performance evaluation?

The National Advisory Council on State and Local Budgeting (NACSLB) is recognized for creating a framework for public sector budgeting that emphasizes the importance of performance evaluation. The council has developed guidelines that promote effective budgeting practices, ensuring that financial resources are aligned with the priorities and performance objectives of public sector entities.

This framework encourages governments to link budget decisions directly to measurable outcomes, fostering accountability and transparency. By integrating performance evaluation into the budgeting process, public entities can better assess the effectiveness of their programs and initiatives, ultimately enhancing service delivery to the community.

The other organizations mentioned provide valuable resources and standards related to accounting and financial reporting, but they do not specifically focus on the intricate relationship between budgeting processes and performance evaluation in the public sector in the same way that the NACSLB does.