Process of Program- Based Budgeting
This article explains program-based budgeting, a performance-focused approach that allocates resources based on specific programs and their outcomes rather than traditional line-item expenses. It outlines the step-by-step process—from program identification and performance measurement to resource allocation and continuous evaluation—using a practical example from a health department. The guide highlights how this method enhances transparency, efficiency, and accountability in financial management, helping organizations align spending with strategic goals.