Describe the performance and program budget formats and their strengths and weaknesses
What will be an ideal response
• Performance Budget: relates the volume of work to be done to the amount of money spent; it is input–output oriented, and it increases the responsibility and accountability of the manager for output as opposed to input; it specifies an organization's activities, using a format similar to that of the line-item budget; it normally measures activities that are easily quantified, such as the number of traffic citations issued, crimes solved, property recovered, cases heard in the courtroom, and caseloads of probation officers.
o Strengths: consideration of outputs, the establishment of the costs of various justice agency efforts, improved evaluation of programs and managers, an emphasis on efficiency, increased availability of information for decision making, and the enhancement of budget justification and explanation
o Weaknesses: expense to develop, implement, and operate because of the extensive use of cost accounting techniques and the need for additional staff, the controversy surrounding attempts to determine appropriate workload and unit cost measures, its emphasis on efficiency rather than effectiveness, and the failure to lend itself to long-range planning
• Program Budget: examines cost units as units of activity rather than as units and subunits within the organization; becomes a planning tool; it demands justification for expenditures for new programs and for deleting old ones that have not met their objectives.
o Strengths: emphasis on the social utility of programs conducted by the agency; its clear relationship between policy objectives and expenditures; its ability to provide justification for and explanation of the budget; its establishment of a high degree of accountability; and its format and the wide involvement in formulating objectives, which lead employees at all levels of the organization to understand more thoroughly the importance of their roles and actions
o Weaknesses: extremely difficult form to execute and administer because it requires tracking the time of all personnel by activity as well as figuring in the cost of all support services and supplies
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