It may not be sexy, but federal agencies are beginning to find
a relatively new budgeting process mighty attractive. It helps
them make the right calls in preparing accurate and appropriate
budgets. In this day and age, where money is scarce, managers
need all the tools they can get to cope with multiple levels
of oversight and review. One such tool is a report written by
Sharnell Montgomery of the American Association for Budget &
Program Analysis designed to acquaint busy managers with the
new paradigm