each primary school. A state wide consolidation of Performance
Budgeting must be undertaken for all the primary schools. Only then will
Performance Budgeting for “Compulsory Primary Education” be ready for
presentation at the macro level. Similar exercises must be undertaken for
all responsibility centers at the micro and macro level to make a
Performance Budget for the entire department. Such a document must be
placed before the Legislature for discussion and voting. Along with this
document, both internal and external evaluation reports for the previous
year should also be placed before the Legislature.3.5 The concept of Performance Budgeting is based on the principles of
“Investment Justification”. Performance cannot merely be measured in
terms of money spent. In Performance Budgeting the financial input must
be related to the physical output, whether tangible or intangible. The
estimated relation between the input and the output should be scrupulously
monitored by the head of each responsibility center, during the
implementation process. The consolidated outcomes of the evaluation,
with reasons for short performance or non-performance or bad
performance, as the case may be, should be invariably placed before the
different stake holders, internal and external, to take further action,
including corrections, refinement, accountability etc.- Group Work:
4.1. Prepare the Performance Budget for a responsibility center using the check
list given below; presuming that, at this stage the task of business survey is
completed.Check List to prepare PB for ‘Responsibility Center ’- Title:
PB of the ------------------------------------------ (Project/Office/Scheme etc.) coming under
the ---------------------------- (Organization/Department) for the financial year ---------------
- Aim
Write down the aims of the responsibility center within the policy frame of National or
State level.
- Objectives
Write down the number of objectives on priority basis. Again under each objective list
the variables.