Programme and Performance Budgeting (PPB) is a modern budgeting approach that links financial resources with organizational goals, programmes, and measurable performance. Unlike the traditional line-item budgeting system, which mainly focuses on the amount of money spent under different expenditure heads, PPB emphasizes what the organization intends to achieve and how effectively resources are utilized to accomplish specific objectives. In the field of Human Resources, Programme and Performance Budgeting plays an important role in planning, implementing, monitoring, and evaluating HR activities such as recruitment, training and development, employee welfare, compensation, performance management, and organizational development. The basic objective of Programme and Performance Budgeting is to ensure that every expenditure contributes to the achievement of predetermined goals. It helps management allocate resources according to organizational priorities and evaluate whether HR programmes are delivering the expected outcomes. Instead of merely accounting for expenses, PPB focuses on results, efficiency, and effectiveness. The programme aspect of PPB refers to grouping activities according to organizational objectives rather than administrative departments. In Human Resources, programmes may include talent acquisition, employee development, leadership training, health and safety, diversity and inclusion, succession planning, employee engagement, and welfare initiatives. Each programme is designed to fulfill a specific organizational objective and is assigned an appropriate budget. The performance aspect emphasizes measuring the outcomes and efficiency of each programme. Performance indicators or key performance measures are established before implementation. In HR, these indicators may include employee turnover rate, recruitment cycle time, training effectiveness, employee satisfaction scores, absenteeism rate, productivity improvement, promotion rates, and return on training investment. These measures help management assess whether the allocated budget has been effectively utilized. The Programme and Performance Budgeting process begins with identifying organizational goals and HR objectives. Human Resource managers analyze workforce requirements, organizational strategy, legal obligations, and future business needs. Based on these objectives, different HR programmes are formulated. Each programme specifies the activities to be undertaken, expected outputs, estimated costs, implementation schedule, and measurable performance standards. Once programmes are identified, resources are allocated according to priority and expected contribution to organizational success. Budget estimates include direct