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Next page BUDGET METHODS AND PRACTICE Preparation of Agency Budget Requests Review of Budgets Balancing the Overall Spending Plan Managing Budget Execution Audit amp。 Evaluation Jump to first page PREPARATION OF REQUESTS I ? Budget Instructions or Guidance ? Main Goals of the Executive ? Forecasts of Critical Operating Conditions and Prescribed BASELINE ? A Prescribed FORMAT ? A Time Schedule ? MAXIMUM Increase Jump to first page PREPARATION OF REQUESTS II ? Agency Proposals ? Narrative Current Commitments and Expected Results from New Initiatives ? Detail Schedules establishing Baselines ? Cumulative Schedules Showing Effects of New Initiatives (up or down) on Details and Revised Totals Description dominates numbers. Budgeting is logic, justification, and politics not accounting. Jump to first page Spenders’ Budget Tactics: Ubiquitous I ? Cultivation of an active and influential (