The major objectives of any budget system are to: (CSLO 2.4) define responsibility centers, provide a framework for performance evaluation, and promote communication and coordination among organization segments. define responsibility centers, facilitate the fixing of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates. foster the planning of operations, provide a framework for performance evaluation, and promote communication and coordination among organization segments. foster the planning of operations, facilitate the finding of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates