planning-programming-budgeting system

planning-programming-budgeting system

a framework for the presentation and analysis of information to assist in reaching decisions about resource allocation in the public sector. Planning-programming-budgeting seeks to establish what a government department is aiming to achieve in terms of:
  1. what its objective are;
  2. what activities contribute to these objectives;
  3. what resources or inputs contribute to those activities;
  4. what the outputs are (what is being achieved).

This contrasts with the manner in which governments traditionally account for expenditure in terms of who does the spending (local/central government, which government department, etc.) and how the money is spent (salaries, equipment, etc.). Instead, expenditure is classified according to the policy ends that the expenditure is designed to achieve (programme budgets).

See VALUE FOR MONEY AUDIT, GOVERNMENT ( PUBLIC) EXPENDITURE.

References in periodicals archive ?
The afternoon presentation by Denise Fantone, assistant director of strategic issues at GAO, compared GPRA with similar 20th century efforts--the Budget and Accounting Procedures Act (1950), Planning-Programming-Budgeting System (1965), Management By Objectives (1973), and Zero-Base Budgeting (1977).
Anyone familiar with the workings of the federal government has seen these highly publicized imports from the private sector--the Planning-Programming-Budgeting System (PPBS) in the Kennedy and Johnson years, Management By Objective (MBO) under Nixon, Zero-Based Budgeting (ZBB) in the Carter administration--come in with great fanfare and quietly wither away.
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