Program Budgeting: Planning, Programming, Budgeting

Budgeting has evolved into a major integrating tool for planning and control. It can bridge the gap between strategic planning, long‐ and medium‐range planning, and current actions. This chapter provides a broad, comprehensive approach to integrating planning and budgeting, called program budgeting (PB), which is another designation for planning, programming, and budgeting. The PB integration is basically accomplished by the use of strategic output‐oriented programs that are based on goals, purposes, and objectives. Its basic objective is to provide output‐oriented budget information with a long‐range perspective to allocate resources more effectively. The concepts of PB have origins in both the private and public sectors. The chapter addresses the concepts, background, requirements, and lessons of PB.