Performance BudgetingPerformance budgeting understands the causal relationship between program funding and the likely outcomes of that program and uses this information as a means of developing an effective budget. One of the main focal points of performance budgeting is accountability; This type of budget is often used by administrators to achieve cost efficiencies and establish useful budget forecasts. Advantages/Disadvantages An advantage of performance budgeting would be transparency; this type of budgeting allows stakeholders to ascertain the amount of service provided for the cost financed. It basically measures how well government agencies get what they paid for. This type of budget also provides an avenue through which management and line staff can provide feedback to improve the success of a program. A disadvantage of this type of budgeting is that it leaves room for faulty reporting by department heads to ensure that their programs are not cut due to lack of performance results. Performance budgeting can become a burden for substantial budgetary efforts as funding requirements for various agencies may vary