Budgeting for Results is a national movement. We have heard the terms Performance Based Budgeting, Activity Based Budgeting, Informed Budgeting, Performance Budgeting, PBB, PB2, and others. All focus on the use of performance based information to invest and allocate resources by and for results. With Budgeting for Results, a government can determine with X dollars we can produce Y results.

Budgeting for Results is enhanced when (1) a performance measurement system exists, (2) performance based information is compiled, (3) performance measures and information are linked to the budget and (4) software that can accommodate Budgeting for Results and integrate or connect with performance based information exists. In fact, the Government Finance Officers Association (GFOA) will be requiring performance measures and information to be integrated with the budget in order for governments to receive the Distinguished Budget Presentation Award (Budget Awards Program) over the next two to five years.

Many governments are implementing budgeting for results. Some are developing a performance based budget with allocations of personal and non-personal services expenditures to programs. Others are formulating budgets at the activity level and presenting the budget along program lines.