The required procedures can usually be converted into vital information about resource consumption. Planning and decision-making for program services can be greatly enhanced by more accurate knowledge of resource use. The processes of budgeting involve planning, assigning, managing, and accounting for the resources needed for program operations. Budgeting and financial management are always linked to programming. The agency must seek, obtain, expend, and account for funds to support its service programs.
Financial support is given to the agency for a particular cause, such as a program.
The program managers are accountable to the managers of the agency who are responsible to the funding sources. There is a great deal of difference in the phases for new and continuing programs.