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Funding arrangements for human service programs are often complex, particularly when intergovernmental financing is involved. There are two financial arrangements used by human services administrators to assure that money budgeted is spent as intended. Reallocation of unspent funds among jurisdictions and carryover to the following year of unspent balances are examined in this article based on examples drawn from two programs in Minnesota.

"Aaron Wildavsky's greatest concern, as expressed in his writings, is how people manage to live together. This concern may at first appear to have little to do with the study of budgeting, but for Wildavsky budgeting made living together possible. Indeed, as he argues in Budgeting and Governing, now available in paperback, if you cannot budget, you cannot govern."--Provided by publisher.

1. Introduction -- 2. People and Techniques in Budgeting -- 2.1. The effectiveness of budget control systems -- 2.2. The wood and the trees -- 2.3. Potential psychological gains in using quantitative methods -- 2.4. Quantitative methods in assessing the social aspects of a control system -- 2.5. Conclusion -- 3. Balanced Transfer Values in Scheduling, Costing and Recompensing -- 3.1. Extended introduction and summary -- 3.2. Linear programming and accountancy -- 3.3. Models of the values as well as the measures of flows -- 3.4. Linking objects: transferrers of value -- 3.5. Balancing procedures: evaluation of intracompany trade -- 3.6. Degrees of freedom and channels of valuation -- 3.7. Ancillary interrelations in costing and recompensing -- 3.8. Recapitulation -- 4. Ratio Network Models and their Application in Budgeting -- 4.1. Ratio network models -- 4.2. Budgeting with the help of the ratio network method -- 5. The Development of a Budgeting Model -- 5.1. Introduction -- 5.2. The preliminary phase -- 5.3. The conceptual side -- 5.4. The general model -- 5.5. The first phase -- 5.6. The second phase -- 5.7. Conclusions with respect to the implementation -- Appendix 5.1. Mathematical description of the generalized model -- 6. Cost Accounting, Planning and Budgeting -- 6.1. Cost functions and product costing -- 6.2. The relations between production centres -- 6.3. Alternative production methods of economically homogeneous products -- 6.4. Planning, linear programming and unit costs -- 6.5. Planning, budgeting and costs -- 6.6. Example -- 7. Stochastic Budgeting -- 7.1. Introduction -- 7.2. Probability distributions -- 7.3. Some specific distributions -- 7.4. Relations between the variables -- 7.5. Computer program -- 7.6. Interval boundaries and policy -- 7.7. Concluding remarks -- Appendix 7.1. Flow-chart of computer program -- Appendix 7.2. Interval exploitation budget -- Appendix 7.3. A definition of subjective probability -- 8. Variance Analysis, Flexible Budgeting and Responsibility Accounting -- 8.1. Classical variance analysis -- 8.2. The flexible-budgeting approach to variance analysis -- 8.3. Multi-stage, multidimensional variance analysis -- Appendix 8.1. Two-stage, two-dimensional variance analysis with flexible budgeting -- Appendix 8.2. Algebra and numerical example of two-stage, three-dimensional variance analysis with flexible budgeting -- 9. Where Short-Term Budget Meets Long-Term Plan -- 9.1. Next year's budget in conflict with first year of long-term plan -- 9.2. Using budget pattern for disaggregation of long-term plan -- 9.3. The multiproportional RAS algorithm -- 9.4. Taking account of prior information.

Cover -- Acknowledgments -- Table of Contents -- Preface -- 1. Americaâ#x80;#x99;s Vulnerability: A Reality Check -- 2. The Sustainability Budget Model -- 3. Comparing Critical Selected Indicators -- 4. Infrastructure and Sustainability Budgeting -- 5. The Training Imperative and Sustainability -- 6. Manufacturing and the Sustainability Imperative -- 7. Sustainability Budgeting and Multinational Companies -- 8. Sustainability Budgeting and Debt Creation -- Summary and Concluding Observations -- Chapter Notes -- Bibliography

Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- Editor's Preface -- Introduction -- Part 1: Making Budgets -- 1. A Budget for All Seasons?: Why the Traditional Budget Lasts -- 2. The Political Economy of Efficiency: Cost Benefit Analysis, Systems Analysis, and Program Budgeting -- 3. Rescuing Policy Analysis -- 4. Toward a Radical Incrementalism -- 5. The Annual Expenditure Increment -- 6. Budgetary Reform in an Age of Big Government -- 7. Equality, Spending Limits, and the Growth of Government -- Part 2: The Culture of Budgeting -- 8. Toward a Comparative Theory of Budgetary Processes -- 9. Planning and Budgeting in Poor Countries -- 10. The Movement toward Spending Limits in American and Canadian Budgeting -- 11. The Transformation of Budgetary Norms -- 12. A Cultural Theory of Expenditure Growth and (Un)balanced Budgets -- 13. The Budget as New Social Contract -- 14. On the Balance of Budgetary Cultures -- Part 3: Budgeting and Governing -- 15. Securing Budgetary Convergence Within the European Community -- 16. If You Can't Budget, How Can You Govern? -- Postscript -- Index