Program budgeting is one of many approaches used to develop and monitor public agency budgets. Developed mostly for federal programs (many in the military), program budgets outline the goals, mission, and anticipated outcome of public agency activities and then develop a cost budget (including assignment of personnel) to complete the task. Program budgeting assumes a multiyear process, and if fully implemented, it includes careful review of alternative approaches to service provision along with detailed evaluations and review within the budget process. This entry provides the background on program budgeting along with a description of why it has not been implemented widely in school systems in the United States.