What is "performance budgeting" designed to emphasize?

Performance budgeting is focused on linking the allocation of resources to the results or outcomes of programs. It emphasizes the goals and objectives of a particular program, allowing for a clearer assessment of how efficiently and effectively public funds are used. By prioritizing performance metrics, organizations can ensure that resources are directed towards initiatives that yield the best outcomes, thereby enhancing accountability and transparency in budgeting processes. This approach contrasts with other budgeting methods that may prioritize cost savings or compliance with financial standards, as it is fundamentally about achieving specific results linked to strategic objectives.