A budget reflects the choices which government has to make, and is the tool it employs to accomplish its economic and development goals. The government has to balance an extensive range of legitimate demands with limited resources at its disposal. In budget government sets out what it is going to spend (expenditure) and the income it gathers through taxes (revenue), which it needs to finance expenditure.
1. What are the objectives and aims that a Government aims to accomplish by developing a programme-based budgeting (PBB)?
2. What are the limitations and benefits of the PBB?
3. Illustrate out the role of Programme Manager in implementation of Programme-Based Budgeting?