For example, expected results in a proposed program are described fully, along with its necessary resource, raw materials, equipment, and staff costs.
Thus, when looking at a Program Budget, one can easily find out what precisely will be carried out, at what cost and with what expected results in considerable detail.
This program budgeting system was first introduced by the United States Secretary of Defense Robert S. McNamara in the Pentagon in the 1949.
[citation needed] However, in the eighties, the UN Inspectorate General picked up the idea and recommended that the United Nations use it to improve its performance.
A few institutions tried half-heartedly but only the International Atomic Energy Agency (IAEA) went about it seriously and introduced a complete program budgeting system that is still in place today.