Abstract: | This article examines the Program Assessment Rating Tool (PART)in the federal budgeting process. The early evidence on PARTprompts the search for a theory of budgeting that accepts thatperformance information will influence decisions but will notbe used in the same way from decision to decision, as the espousedtheory of performance budgeting suggests. Dialogue theory emphasizesthe ambiguity of performance information and related resourceallocation choices. An exploratory test of dialogue theory isundertaken through an experiment involving graduate studentsassessing PART evaluations. The results illustrate a varietyof ways in which different individuals can examine the sameprogram and, using logical warrants, come to different conclusionsabout performance and future funding requirements. |