Program budgeting provides a link between budget expenditures and the results of programs designed to meet policy objectives.

Program budgeting is targeted at achieving goals and outcomes to be pursued in specific areas. That is, program budgeting links budget expenditures to policy goals and outcomes.

Program budgeting allows connecting policy goals with financial resources and control the results obtained as a result of spending financial resources.

By the program classification, the state budget is presented according to programs aimed at implementing policy objectives.

The budget program is a logical set of government interventions/measures aimed at achieving a specific objective.

Key performance indicators are key components of the logical framework of any program. They are also the most important tools for monitoring and evaluating the program.

Outcome measures are two-leveled, and are defined at both the program and event levels.

Parameters of the final result are defined at the level of budget program. They are the main tools for measuring program objectives, assessing their effectiveness and efficiency, and allow tracking whether the objective of the project is being met and to what extent it is being met.

Direct result criteria are defined at the budgetary measure level. The latter directly describe the measure and evaluate its implementation. Direct outcome indicators can express the quantity, quality, time, location, coverage, etc. of the measure taken.

When analyzing the budget programs, one should focus on both the financial resources spent and their effectiveness, and also discuss the levels of achievement of the program objectives and targeted final results.

When analyzing the program measures, it is necessary to emphasize and discuss the relationship between the volume of allocated funding and the direct result indicators, the levels of their achievement, the expenditures incurred per unit of the result and their changes, the volume of services provided to beneficiaries and their changes, etc.

The following key directions are important for the analysis of the program budget: