Tham khảo tài liệu 'accountants’ handbook special industries and special topics 10th edition_7', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 32 38 STATE AND LOCAL GOVERNMENT ACCOUNTING from the difficulty of developing operationally useful program budgets that meet the governmental notion of accountability that is control of the number of employees and other expense items rather than achievement of results in applying such resources. The operational usefulness of program budgeting has also been questioned as a result of the complexity of the program structure the vagueness of goals and objectives the lack of organizational or individual responsibility for program funds that span several departments or agencies and the inadequacy of accounting support to record direct and indirect program costs. Nevertheless program budgeting can be an extremely effective approach for a government willing to devote the effort. The steps that departments should take to implement the system are Identify programs and the reasons for their existence Define the goals of programs Define kinds and levels of services to be provided in light of budgetary guidelines council- or CEO-furnished guidelines . budget priorities budget assumptions and budget constraints Develop budget requests in terms of resources needed based on the programs purposes the budgetary guidelines the projected levels of services and the previous years expenditure levels for the programs Submit budget requests for compilation review and approval Performance Budgeting. Formulating expenditure requests based on the work to be performed is the primary function of performance budgeting. It emphasizes the work or service performed described in quantitative terms by an organizational unit performing a given activity for example number of tons of waste collected by the Sanitation Department and case workload in the Department of Welfare. These performance data are used in the preparation of the annual budget as the basis for increasing or decreasing the number of personnel and the related operating expenses of the individual departments. The development of a .
