Priority Based Budgeting 

The traditional approach to governmental budgeting is incremental: The current year’s budget becomes the basis for the next year’s spending plan, and the majority of the organization’s analytical and political attention focuses on how to modify this year’s spending plan based on revenues anticipated in the next year.


Priority-based budgeting is a common sense, data-driven, strategic alternative to incremental budgeting. The philosophy of priority-driven budgeting is that resources should be allocated according to how effectively a program or service achieves the goals and objectives that are of greatest value to the community. Priority-based budgeting is a best practice in municipal finance.

Whether you’re new to Priority Based Budgeting, or a current practitioner of PBB, you have come to the realization and accepted the fact that budgeting is a powerful lever for change. The budget is a mechanism to translate our ambitions, our visions for the future, and our policies into the actions of service delivery, fueled by resources (people, time and money).


Priority based budgeting is a unique and innovative approach to budget planning which enables organizations to effectively match available resources with priorities. The underlying philosophy is about how governments, corporations and organizations allocate fiscal, physical and human resources to meet their stated objectives.

A Blue Print for Impact


Priority Based Budgeting (PBB) and Program Based Budgeting are toolsets, they are frameworks for evaluating options and alternatives with respect to resource allocation decisions, and fundamentally a means to achieve a solution to a particular challenge.


The challenge is that most organizations have new programs and services they wish to launch, in order to create a brighter future for their communities, but they don’t have the people or the money to launch these new services.


At the same time, for many, the cost of providing current services continues to increase, putting additional strain on the resources available to achieve the Results that matter most to their citizens.


Applying PBB, organizations discover solutions to optimize their current resources, and explore opportunities to attain new resources in order to successfully launch the new programs and bolster the highest priority programs required to create the best future they can.

ResourceX provides the software solution and powerful analytic tools to implement a priority based budget using data and evidence to transparently and exponentially improve results for citizens and the community.

Ready to transform your community through PBB? Sign up for the PBB Prep Course! The PBB Prep Course is specifically designed to prepare you and your organization with the concepts and tools to successfully implement PBB.  Learn more + register here!

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