Program budgeting is an approach to government budgeting that organizes spending by programs or services delivered rather than by department or line item. Instead of showing how much each department spends on salaries, supplies, and equipment, program budgeting shows the total cost of delivering specific services like 'snow removal,' 'recreation programs,' or 'building inspection.' This approach helps elected officials and citizens understand what services their taxes fund and how much each service costs. Program budgeting facilitates performance measurement by linking spending to outcomes. Many Canadian municipalities use program budgeting to improve transparency and support evidence-based decisions about service levels and priorities.