The major objectives of any budget system are to: (CIA adapted) O define responsibility centers, facilitate the fading of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates. O foster the planning of operations, facilitate the facing of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates O define responsibility centers, provide a framework for performance evaluation, and promote communication and coordination among organization segments. foster the planning of operations, provide a framework for performance evaluation, and promote communication and coordination among organization segments