what is the difference between a performance budget and a program budget? why does a human agency need to knoe this information?

These sites may help you.

http://209.85.165.104/search?q=cache:aWYr6R66hHwJ:www.usc.edu/org/gpss/documents/Executive_Summary.pdf+performance+budget&hl=en&ct=clnk&cd=3&gl=us&ie=UTF-8

http://www.casanet.org/program-management/planning/pmbud1.htm

http://www.montgomeryschoolsmd.org/departments/budget/FY2006/superintendent/program.shtm

A performance budget and a program budget are two different approaches to budgeting and financial planning within an organization. Understanding the difference between these two types of budgets is important for a human agency for several reasons:

1. Definition of Performance Budget: A performance budget is a detailed plan that allocates resources based on the expected results or outcomes of specific programs or activities. It focuses on measuring the performance and effectiveness of activities and programs.

2. Definition of Program Budget: A program budget, on the other hand, allocates resources based on the specific programs or functions within an organization, regardless of the expected outcomes. It is more concerned with the allocation of resources to various departments or units rather than performance measurement.

Now, let's discuss the differences between these two types of budgets:
- Focus: The key difference lies in their focus. A performance budget emphasizes outcomes and results achieved, whereas a program budget focuses on allocating resources to various programs or departments without tying them explicitly to specific outcomes.
- Measurement: Performance budgets require a performance measurement framework to evaluate the effectiveness and efficiency of programs. However, program budgets do not necessarily require performance measures as they are more concerned with resource allocation.
- Decision-making: Performance budgets enable organizations to make informed decisions based on the actual performance data. Program budgets, on the other hand, may rely on historical spending patterns and other factors for decision-making.

For a human agency, understanding these budgeting concepts is crucial for effective financial management:
1. Resource Allocation: By using performance budgeting, agencies can allocate resources based on the expected outcomes and prioritize programs accordingly.
2. Accountability and Transparency: Performance budgets provide a framework for assessing the accountability and transparency of programs, ensuring that resources are used efficiently and effectively.
3. Long-term Planning: Performance budgets help agencies to set clear goals and objectives, measure progress, and make evidence-based decisions for long-term planning.
4. Evidence-based Decision-making: By utilizing performance data, agencies can make informed decisions on funding, program effectiveness, and resource allocation, ultimately leading to improved service delivery.

In summary, a human agency needs to understand the difference between a performance budget and a program budget to ensure effective resource allocation, accountability, transparency, and evidence-based decision-making within the organization.