This process involves the cost-centre decisions can be made holder in another 'layer' of monitoring and evaluation of the spending process.
Given that the proportion of the budget being considered here is small - once the starffing and prenises allocates have been made - this process can seem onerous, considering the sums involved.
Glover comment: 'The administartion of departments or cost centres is the most readily understood function of middle managers. Our evidence is, through this work, for example in managing finances, producing lists and auditing stock, middle managers justify most of the pressures on their time.'