The property tax is levied only at the local level. a. Would each of the five divisions be a decision unit? Why, or why not? If not, would the decision units be larger or smaller than a division? Indicate what some decision units would be. b. Should the costs of the administrative division be prorated to the other divisions or kept separate in preparing decision-package costs? Why, or why not? If prorated, what basis could be used that is sensible for the purposes of the budget? 3. Refer to question 1 from chapter 4. What alternate budget-classification systems for the school of Public Affairs at Enormous State University are possible? Identify (a) the measurable performance activities, programs, and outcomes for which the school might be responsible; (b) the budget classifications you would prescribe for each; and (c) the problems you would encounter in assigning spending to the categories. Discussion Following Departmental Lines (and Scores?) This selection illustrates the budgetary impact of being in the right department at the right time, when traditional budget structures are being used. It requires no additional comment. Spending for B1s and MXs Is Rising, So the Tubas Got an Increase, Too By Richard L. Hudson WASHINGTON-Military spending is going up. So spending for military bands is going up. What could be more natural? It isn’t fair, say outraged partisans of the arts, to spend more money on Sousa oompahs when spending for genuine classical music is being cut. The note 50 percent budget cut this year, to $77 million, while the Army, Navy Air Force and Marine bands are in line for a 2 percent increase, to $89.7 million. The discrepancy has arts hawks in Congress seething. “There are three full (military) bands in the Washington area, and each of them has a larger budget than the National Symphony Orchestra,” say Rep. Fred Richmond a New York Democrat and a leading congressional Medici. “I don’t think it’s fair,” he says, that civilian arts should suffer while military music prospers.