What does program budgeting allow for a higher degree of?

Program budgeting is a budgeting approach that focuses on the results and outcomes of programs rather than just the inputs and expenses. This method allows for a higher degree of accountability because it directly ties financial resources to specific programs and their objectives. By clearly defining the goals of each program and assessing their performance based on the outcomes achieved, program budgeting fosters a culture where program managers and staff can be held accountable for meeting these expectations.

With program budgeting, stakeholders, including government officials and taxpayers, can evaluate how effectively resources are being used to achieve desired results. This enhances transparency in the budgeting process and enables better decision-making regarding future funding and program adjustments. The focus on accountability also encourages more responsible allocation of resources, as managers must justify expenditures based on the effectiveness of their programs and their contributions to overall organizational goals.

In contrast, while responsibility and achievement are important elements of management and budgeting, they are not as directly emphasized as accountability in the program budgeting framework.