Which document serves as a financial accountability tool to ensure performance is aligned with budgetary decisions?

The performance budget serves as a financial accountability tool that aligns closely with budgetary decisions to ensure that resources are allocated effectively toward achieving desired outcomes. It focuses on the relationship between funding and specific program results, allowing government agencies to demonstrate how their expenditures directly correlate with performance indicators and objectives.

This type of budgeting emphasizes results rather than just the inputs or costs associated with programs. By linking budgetary resources to performance goals, it gives decision-makers a clearer picture of how financial resources will help meet strategic targets. It thus supports accountability by making it easier to assess whether the intended outcomes are being achieved with the allocated funds.

In comparison, while an audit report evaluates the accuracy and compliance of financial statements, and general-purpose financial statements provide an overview of financial position and operations, they do not specifically align performance outcomes with budgetary decisions. The comprehensive annual financial report is a more extensive document that encompasses various financial reporting but doesn't focus exclusively on aligning performance with budgetary decisions like the performance budget does.