Unfortunately, the most deliberate planning is often subordinated to politics, and is perhaps the last thing we do in constructing a budget. Consider our process. Early in the year, each agency estimates what it will need to run its programs in the fiscal year that begins almost 2 years later. This is like asking someone to figure out not only what they will by doing, but how much it will cost 3 years later since that’s when the money will be spent. Bureau and program managers typically examine the previous year’s activity data and project the figures 3 years out, with no word from top political leaders on their priorities, or even on the total amount that they want to spend. In other words, planning budgets is like playing “pin the tail on the donkey.” Blindfolded managers are asked to hit an unknown target.