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Performance-Based Budgeting

Performance-Based Budgeting (PBB) is a method of allocating government funds that focuses on the results and outcomes of programs rather than just their inputs or costs. It involves setting specific goals and measuring the effectiveness of spending in achieving these goals. This approach helps ensure that taxpayer money is used efficiently by linking funding to performance metrics, such as improved services or measurable results, rather than simply historical expenditure levels. Ultimately, PBB aims to enhance accountability and transparency in public spending while promoting better decision-making based on outcomes.