ABSTRACT
Program budgeting is a reform of traditional budget practice that is based on a program structure and the systematic analysis of government goals and objectives in order to inform decision making. This method of budgeting requires that costs be associated with the conduct of agency activities, that alternatives to meeting program objectives are generated, and that a multiyear focus on program operations is instituted. Within a program budget framework, "budget material is arranged in such a way as to aid the executive and legislature in understanding the broader policy implications of their decisions."[1]
