Local fiscal administration should be a mechanism for providing efficient implementation of the local government’s fiscal plans. Once agencies have received resources for the provision of government services, the fiscal process should not discourage the agencies from using them most efficiently. Although it is important that resources not be diverted away from public use, agencies should focus on providing services that have been approved by lawmakers and not on determining exactly how resources are used. Attention needs to be on the results of the use of resources, not on the resources themselves. The process should encourage agencies to be efficient in their provision of services, direct agency attention toward the services of greatest value to the citizenry, encourage use of the best available technological