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Question: 1 / 875

What does performance budgeting aim to link together?

Finances with personnel policies

Resources with results

Performance budgeting aims to establish a direct connection between resources and results. This approach emphasizes the outcomes of governmental expenditures rather than merely focusing on the inputs or processes involved. By linking financial resources to specific performance outcomes, governmental entities can better assess the effectiveness and efficiency of their programs. This ensures that public spending is aligned with desired results, allowing for more informed decision-making and accountability in public finance.

For instance, through performance budgeting, a government might allocate funds to a specific program and measure its success based on quantifiable results, such as improved service delivery or enhanced community welfare. By doing so, it encourages managers to justify expenditures based on their contributions to achieving targeted objectives, thereby promoting transparency and strategic management of public resources.

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Audits with service delivery

Legislative mandates with public interests

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