Implementing the best aspects of the Planning, Programming, and Budgeting System (PPBS), Zero-Based Budgeting (ZBB), and Management by Objectives (MBO) approaches, a few federal agencies have had apparent success in hybrid planning and program budgeting programs. However, these hybrid systems at the US Forest Service have resulted in an inefficient use of government funds and inadequate financial reporting. The Forest Service is experimenting with measures that improve the integration between its budgeting and planning processes, both internally and in its relationship with congressional appropriation committees. The proposed consolidation of budget line items and simplification of appropriations accountability in the field will improve overall cost efficiency, improve congressional oversight capability, and facilitate the implementation of the Forest and Rangeland Renewable Resources Planning Act of 1974 and the National Forest Management Act.