Budgeting always has been conceived as a process for systematically relating the expenditure of funds to the accomplishment of planned objectives. The Planning-Programming-Budgeting (PPB) system that is being developed portends a radical change in the central function of budgeting, but it is anchored to half a century of tradition and evolution. PPB is the first budget system designed to accommodate the multiple functions of budgeting. An examination of budget systems should reveal whether greater emphasis is placed at the central levels on planning, management, or control. PPB is predicated on the primacy of the planning function; yet it strives for a multipurpose budget system that gives adequate and necessary attention to the control and management areas. At the close of World War II, the management orientation was entrenched in all but one aspect of Federal budgeting—the classification of expenditures.