Program structure is the means employed to organize information concerning the work performed in government, the resources consumed to carry out that work, the effect upon individuals and the environment, and the relationship of this information to goals and objectives. The structure described in this document is intended as an aid for medium size municipalities converting to program budgeting. It is a composite of the structures used by three Pennsylvania cities and one city in Connecticut. The five major programs described include: (1) Direction and Supportive Services; (2) Protection of Persons and Property; (3) Community Maintenance and Development; (4) Health, Environmental Protection, and Personal Subsistence; and (5) Intellectual Development and Education. The subcategories and elements of each program are outlined. Goals and objectives for each program are delineated. Impact indicators, output measures, and need/demand estimators are also explained. Alternatives to the program elements are provided in order to meet the varied needs of different cities which might wish to implement program budgeting. (Author/GC)