v Duplication or multiplication of expenditure
v Alternative methods to achieve the same objective in the most economical
manner.
v How saved resources can be redeployed
v List of the powers, responsibilities, and tasks assigned to each decision
unit level in the organization.
v Examples of decision packages2.4 Give each group of participants the following exercise, namely, design a
decision package by incorporating all the essential factors, including:
Ë Description of the function or activity.
Ë Goals and objectives under each function or activity.
Ë Benefit, if the activity is financial.
Ë Relevance of activity.
Ë Consequences of not funding the activity
Ë Estimated cost
Ë Phasing of cost
Ë Alternative ways to achieve the same objectives.2.5 Faculty will act as facilitator to each group, to clarify doubts during group
discussion. Each group will design the decision package using visual aids.2.6 Faculty will explain how relevant questions can be framed for expenditure
on on-going schemes or new items of expenditure.2.7 Faculty should explain to the individual groups how to draft objectives for
decision packages, such that the objectives are sharp and specific.2.8 All exercises should preferably be done in class or at an easily accessible
location so that the faculty can periodically and frequently interact with
the participants during their discussions.2.9 Faculty may use the visual aids Nos. 22 and 23 for making the
presentations:Visual Aid - 22: Zero Base Budgeting
Zero Base Budgeting
ó Decision Units
ó Decision Packages
ó Designing of Decision Packages
ó Ranking
ó Allocation of funds.