ABSTRACT
This chapter provides some practical insight into the conceptualization and definition of categories for program outputs and impacts. It explores the consequences of alternative formulations in the broader context of alternative budget formats. The operation of government can be seen as a causal sequenced flow system. Inputs are grouped by agency or government department. An input budget consisting of line item inputs is the most common budget format. Input budget categories also reflect public concerns. Because taxpayers often lament that too much money is spent for administrative salaries or suspect that officials are taking recreational junkets at public expense, there are sometimes separate categories for administrative salaries and travel. The program level is very general and although the items included have a common theme, they range in this case from ordinary crime to protection of consumer rights and civil rights.
