planning-programming-budgeting systema 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:
- what its objective are;
- what activities contribute to these objectives;
- what resources or inputs contribute to those activities;
- 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).