On the whole, the level of commitment of the Controlling Officer and Program Head Officer of the implementing agency is not so satisfactory, but their level of involvement is much better now compared to the situation during the implementation of the Programme and Performance Budgeting System (PPBS).
These weaknesses have been detected during the training sessions and inspection of MBS conducted by officers of BPKS.
Under the PPBS System budget preparation process is managed in the lowest level and centred in division / financial branch of Ministry / Department.
With the implementation of MBS the involvement of officers at the activities level (Activities Head) has increased as they are required to provide the Programme Agreement which is an important feature of MBS.
To overcome the problem of lack of commitment from top managent, BPKS in conducting MBS courses / training workshops requests the presence of the Controlling Officer / Head of Program to emphasize the importance of their involvement in the implementation of the MBS.