TPG26-01 Budget Disaggregation by Program

This TPG provides guidance to agencies on Program structures following the transition to the Performance and Wellbeing Framework from the Outcome Budgeting Framework.

Agency finances and budgets in Treasury’s Budgeting and Financial Management System (Prime) are disaggregated into Programs to break down the allocation of public financial resources to a group of activities, projects or functions being delivered by a government agency.

The establishment and ongoing reporting of Program data as outlined in this TPG supports:

1. public resources being managed effectively, efficiently, and economically
2. information being accurate and transparent to strengthen performance management and resource allocation
3. budgets being managed to deliver outcomes and meet pressures
4. financial and non-financial performance being everyone’s responsibility.

The TPG replaces the previous guidance as part of the Outcome Budgeting Framework and complements TPG 26-02 Performance and Wellbeing Framework.