What type of budget primarily focuses on groups of activities and services provided rather than just expenditures?

The program budget is designed specifically to emphasize the allocation of resources for various activities and services rather than merely detailing expenditures. This type of budgeting framework aligns financial resources with the goals and objectives of different programs, enabling organizations to assess the effectiveness and efficiency of their services.

By focusing on programs, this budget offers a clearer picture of how funds are linked to service delivery, outcomes, and performance measures. It allows decision-makers to evaluate the impact of programs and prioritize funding based on strategic goals. This approach is especially beneficial for governments and non-profit organizations, where the objective is often to deliver public services and enhance community well-being.

In contrast, operating budgets typically concentrate on the day-to-day financial operations, detailing expected revenues and expenditures without necessarily linking them to specific programs. Line-item budgets provide a detailed breakdown of specific expenses, making it difficult to assess program effectiveness. Capital budgets are focused on long-term investments in infrastructure and assets, rather than on service delivery and program outcomes, which further differentiates them from program budgets.