A program budget is a budget designed for a specific activity or program. This budget includes only revenue and expenses for a specific program. Program budgets are used in many organizations including businesses and schools. Establishing a budget by grouping expenditures and revenues into functional activities, or programs. Rather than having a budget item for capital equipment that might be spread over many programs (as is done in line-item budgeting), a program budget would include only proposed capital expenditures for a specific program. The program budget allocates money to major program areas, focusing on the expected results of services and activities to be carried out. Program areas often utilized by government entities include public safety, public works, human services, leisure services, and general government. The emphasis of program project’s is on the attainment of long-term local community goals.