Performance budgeting is a shift from traditional budgeting. It has evolved through Inputs, Activities, Output, Outcome, and Performance, which makes allocation and use of public budget effective. We emphasize ministries to focus from outlays to performance. Our parameter settings for performance measurement tools help in better service delivery , Decision making and evaluating results. We begin budgeting with analysis of a given sector, augmentation of existing instruments and infrastructure, implementing programmes for the targeted groups and finally estimating the required amount of funds to be allocated. We assess the past to improve the future of the budget allocation in the most efficient and easy manner possible.