Which budget type focuses on aligning resources with program performance?

The Planning Performance and Program Budget is designed to connect the allocation of resources directly to the performance of specific programs. This type of budgeting emphasizes outcomes and effectiveness, enabling managers to assess how well certain programs meet established goals. By focusing on program performance, it helps ensure that funds are not just distributed based on historical spending or arbitrary decisions but are instead aligned with the desired programmatic results.

This approach also encourages accountability, as each program must justify its need for resources based on its performance metrics, which can enhance decision-making and improve efficiency within public works departments. It promotes strategic planning by requiring a thorough review of what resources are needed to achieve desired outcomes before funding is allocated.