A budget wherein inputs of resources and outputs of services are identified by programs without regard to the number of organizational units involved in performing various aspects of the program
A budget that lists all of the services and activities that will be performed by a particular program or department The emphasis is on descriptive narrative that justifies a requested funding level in terms of the end results as opposed to a budget that primarily presents line item detail of expenditures with little or no explanatory narrative Volume 1 of San Benito County's Proposed Budget is a Program Budget
a budget that focuses upon the goal and objectives of an agency or jurisdiction rather than upon its organizational budget units or object classes or expenditures