Department, illustrates the current stage of budget development on most state agencies.
The first section deals with employee costs broken down into its elements, with one LINE
for each element. On the each line the personnel costs are charged to disciplines, without
regard to the activities performed by individual staff. This approach to budgeting
makes budget cutting easier for the organizational budget managers who don't worry about
programs, but only about total financial effort. Compare this with the pogram based budget
used in Corpus Christi.
