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Performance budgeting system Essay


  • Provide governing body members and the public with better information on quality of service and also improves program efficiency.
  • It allows for better evaluation of results of program operations.


  • Focuses attention on efficiency and effectiveness but not fundamental questions like how best to allocate limited resources.
  • Its complex as more information must be provided.

Program budgeting system


  • Managers have flexibility to achieve service level targets.
  • The system is usually accompanied by measures for output.
  • It emphasizes on quality and costs of service as opposed to the cost of things purchased.


  • It’s oriented on a lot of paperwork and analysis.
  • It’s a very complex system to use.
  • Determining the current service budget is subjective.

Line-Item budgeting system


  • The more details the objects of expenditure, the greater the governing body’s control over the department.
  • Provides details on resources only and not what will be accomplished with the resources.
  • It’s very familiar in that, the governing body members may not want to change the budget system because of a concern for getting less information.


  • Uses incremental approach thus issues like how to reduce costs is not dealt with.
  • Little documentation as a request is given relative priority.
  • The more detailed the items, the less flexibility the managers have.

Works cited

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Kay Spearman, Financial management for local government, Google books results http://www.books.google.co.ke/books?isbn=1844074021

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