Priority Based Budgeting (PBB) is a process that comprehensively reviews programs across an organization to determine how well each program aligns with the entity's strategic goals. All programs are evaluated and ranked based on their influence on and alignment with achieving those strategic goals. This prioritization can then be used for budget development, strategic planning, and reallocating resources. The PBB process involves determining community priorities, defining what those priorities mean, identifying all programs within departments, allocating costs to each program, scoring programs against the priorities and attributes, and conducting a peer review for quality control. The results of the prioritization can help frame new conversations about strategically aligning resources.