budget format that identifies what programs will accomplish with the expenditures; includes mission statements and objectives along with performance measures. Compare with program budgeting.
performance budgeting (Wikipedia)
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Performance-based budgeting is the practice of developing budgets based on the relationship between program funding levels and expected results from that program. The performance-based budgeting process is a tool that program administrators can use to manage more cost-efficient and effective budgeting outlays.