A school district's strategy to allocate resources by aligning them with performance goals is known as?

The strategy of aligning resource allocation with performance goals is known as performance budgeting. This approach focuses on linking the budgeting process to the outcomes or results that a school district aims to achieve. Essentially, it emphasizes the effectiveness and efficiency of expenditures by assessing how well they contribute to the educational objectives and student performance.

Performance budgeting allows school districts to prioritize funding based on evidence of effectiveness, ensuring that resources are directed toward programs and initiatives that produce measurable results. This method encourages accountability and transparency, as educators and administrators can evaluate the performance of various funded programs and make informed decisions for future budgeting cycles.

The other options, while related to financial management within education, do not specifically focus on the alignment of resource allocation to performance goals in the same way. Best practices in auditing pertain to compliance and financial oversight, site-based budgeting involves giving individual schools control over their budgets, and expenditure alignment may refer to the general process of adjusting spending without the direct tie to performance outcomes that characterizes performance budgeting.