Ë To enable the appropriate level of management to bring about corrections in the
system to consolidate the existing position and to think of further refinement.
3.1 At the macro level, the Head of the department must consolidate the
performance budget prepared for different responsibility centers. To begin
with, the mission of the organisation must be effectively marketed at all
internal managerial levels. A business survey should be conducted within
the policy frame of the government. If required, when conducting the
business survey, external customers may be involved along with other
departments and organisations to the extent that co-ordination is required
from them.
3.2 The task of business survey is both internal and external. The objective of
internal survey is to collect important data, followed with information.
For example, details regarding the budget for the ensuing year, current
year with revision, if any, and actuals of the previous three years. This
entails a study of the Annual administrative reports, Inspection Reports,
Audit Reports, Financial and appropriation accounts of previous three
years.
3.3 In the external survey, the needs of the external customers must be
identified with proper methods and strategies, and if possible, with proper
evidence. This will enable the Head of Department and the managerial
level at different centres to match the response level of internal staff to the
needs of the different stake holders, including the final customers. This
will also enable the internal staff to identify benchmarks under different
variables and to enable them to redefine or to refix the standards in terms
quantity, quality and time. In other words the objective of business survey
is to ascertain the gap between, what it is and what ought to be. Once the
gap is identified the task of the internal staff is to identify what is possible
and what is not possible to fill the gap. It can also enable the internal staff
to draw out strategies and methods that need to be adopted in order to
fulfill the gaps in phased or consolidated manner. The pre-requisite for this
kind of an exercise is that the constraints must be identified, by doing the
SWOT analysis.
3.4 After the business survey is over, the next task is that the HOD lists out
the responsibility centers at macro level by involving the internal staff at
different managerial levels. This must be done with precision and
accuracy for each responsibility center, area-wise. For example
“Compulsory Primary Education” is one of the responsibility centers in
the Education Department. Under this, there are a number of schools,
number of teachers, number of students in different districts, blocks,
villages through out the state. Therefore, listing out the name of each
school with address, names of teachers, numbers of students enrolled is
essential at the micro-level. Performance Budgeting must be prepared for