Provision of prenatal medical care to unwed mothers. From this information; prepare a program budget classification for the department. 2. An important piece of zero-based budgeting is the identification of agency decision units, Decision units should have measurable accomplishments and represent a level where policy decisions can be made. They may or may not coincide with the present budget structure. While governments selecting the ZBB technique use various instructions, the Federal Office of Management and Budget Bulletin 77-9 defines the decision unit as “the program or organizational entity for which budgets are prepared and for which a manager makes significant decisions on the amount of spending and the scope or quality of work to be performed. “The OMB provides further guidance in the selection of decision units Agencies should ensure that the basic decision units selected are not so low in the structure as to result in excessive paperwork and review. On the other hand the units selected should not be so high as to mask important consideration and prevent meaningful review of the work being performed. Use these criteria in question that relate to a state department of taxation. Divisions of that department The administrative division provides direction and administrative supporting services including personnel, research and statistics, purchasing, legal counseling, and collection of enforcement. The income tax division administers income tax laws as they relate to the individuals, corporations, fiduciaries, and partnerships, including withholding tax. The property tax division assists in programs of reassessment and equalization of real property valuations in counties requesting assistance. It also assesses real and personal property of all manufacturers and public utilities and all personal property held by commercial establishments. The sales and use tax division administers the sales and use tax laws. The data-processing division processes all returns, deposits all receipts, maintains account files, and Some additional detail about the department