After applying the VFT methodology, a series of alternatives were generated including:

1. Benchmarking
Benchmarking to other institutions that are better in budget management will be very
helpful to find out the weaknesses and everything that the PQR institution should
improve.
2. Firmly apply the reward and punishment system
With the reward will encourage employee motivation to make improvements. In addition,
the existence of sanctions as punishment will make employees aware of their duties and
do them as well as possible.
3. Policy evaluation
Policy evaluation is needed to find out which policies are no longer relevant so that they
need to be revised and what policies do not yet exist so that policy making can be done
immediately.
4. Guidance and mentoring programs
Guidance and mentoring programs from concerned work units (financial management
unit, asset management unit, internal audit division, planning unit) are very important to
increase knowledge and awareness of employees.