SOUTHERN LUZON STATE UNIVERSITY

FORMS OF
BUDGET
ORGANIZATION
JOAN JOY J. ECLARIN
PH.D.-EDM
FORMS OF BUDGET
ORGANIZATION
PERFORMANCE-INFORMED BUDGETING

ZERO-BASED BUDGETING (ZBB)

PROGRAM-PLANNING BUDGETING
SYSTEMS
SITE-BASED BUDGETING (SBB)
 PERFORMANCE -INFORMED
BUDGETING (PIB)
It emphasizes the link between
funding and performance
outcomes, aiming to allocate
resources based on the expected
impact on student achievement
and institutional goals.
 PERFORMANCE -INFORMED
BUDGETING (PIB)
In schools, it focuses on funding
specific programs or initiatives rather
than traditional line-item categories,
fostering a more strategic and
outcome-oriented approach to
resource allocation.
PERFORMANCE -INFORMED
BUDGETING (PIB)
 THE ESSENTIAL REQUIREMENTS FOR THIS MOST
BASIC FORM OF PERFORMANCE-BASED
BUDGETING ARE :

Information about the objectives and results of

government expenditure

A budget preparation process designed to

facilitate the use of this information in budget
funding decisions.
 WITH THE ADOPTION OF THE PIB AS A NEW
BUDGETING APPROACH, THE GOVERNMENT
COMMITS TO DELIVER THE FOLLOWING BENEFITS:

REINFORCE THE MEANING OF ACCOUNTABILITY AS A

COMMITMENT TO PERFORM
EMPOWER CITIZENS TO PARTICIPATE IN BUDGET USE AND
ALLOCATION WITH MORE TRANSPARENT, ACCOUNTABLE AND
RESPONSIVE BUDGET DOCUMENTS
ENABLE INDIVIDUAL AGENCIES TO SEE OPPORTUNITIES ON HOW
ACTIVITIES FIT IN THE BROADER DEVELOPMENT PLAN AND HOW
THEY COULD COLLABORATE WITH OTHER AGENCIES IN
ACHIEVING A COMMON GOAL
 WITH THE ADOPTION OF THE PIB AS A NEW
BUDGETING APPROACH, THE GOVERNMENT
COMMITS TO DELIVER THE FOLLOWING BENEFITS:

ALLOW THE EXECUTIVE BRANCH TO ENSURE THAT EACH PESO

SPENT IS TIGHTLY LINKED TO ITS PRIORITY OUTCOMES, TO REDUCE
OVERLAPS AND TO AVOID DUPLICATIVE OR INEFFICIENT SPENDING
ENABLE LEGISLATORS TO HAVE BETTER INFORMATION FOR
EVALUATING THE BUDGET PROPOSALS OF EACH DEPARTMENT
AND AGENCY
 WITH THE ADOPTION OF THE PIB AS A NEW
BUDGETING APPROACH, THE GOVERNMENT
COMMITS TO DELIVER THE FOLLOWING BENEFITS:

CONGRESS COULD BETTER EXERCISE ITS OVERSIGHT FUNCTION

TO CHECK IF AGENCIES AND DEPARTMENTS DELIVER THE RESULTS
THEY COMMITTED TO

ENSURE THAT AGENCIES’ PROJECTS AND PROGRAMS ARE

PROPERLY ALIGNED WITH THE ADMINISTRATION’S PRIORITY
GOALS, OBJECTIVES AND PROGRAMS
ORGANIZATIONAL PERFORMANCE
INDICATOR FRAMEWORK (OPIF)
 ZERO-BASED BUDGETING (ZBB)

ZBB is a budgeting technique in

which all expenses must be
justified for a new period or year
starting from zero, versus starting
with the previous budget and
adjusting it as needed.
 ZERO-BASED BUDGETING (ZBB)

In school application, ZBB

requires schools to justify every
expense from scratch, starting from
zero pesos, rather than basing
budget decisions on previous
allocations.
ZERO-BASED BUDGETING VS.
TRADITIONAL BUDGETING
ZERO-BASED BUDGETING (ZBB)
 PROGRAM-PLANNING
BUDGETING SYSTEM (PPBS)

PPBS is a system to help

management make better
decisions on the allocation of
resources among alternative ways
to attain government objectives.
 PROGRAM-PLANNING
BUDGETING SYSTEM (PPBS)

In school application, it focuses on

funding specific programs or
initiatives rather than traditional line-
item categories, fostering a more
strategic and outcome-oriented
approach to resource allocation.
 ELEMENTS OF PPBS

1. PROGRAM STRUCTURE
2. APPROVED PROGRAM MANAGEMENT
3. DECISION MAKING PROCESS
4. ANALYSIS PROCESS
5. INFORMATION SYSTEM
 PROGRAM-PLANNING
BUDGETING SYSTEM (PPBS)
 SITE- BASED BUDGETING (SBB)

It is a type of budgeting approach in

which departments or programs at an
organization are given a certain amount
of money to spend on their own activities,
rather than being assigned a set amount
of funding from an overarching
department or program.
 SITE- BASED BUDGETING (SBB)

In school context, SBB delegates

budgetary authority and decision-
making to individual schools or
departments, empowering them to
tailor resources to their specific
needs and priorities.
SITE-BASED BUDGETING (SBB)
Giggling Platypus Co.

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