"Budgeting is complex, both because there are many interrelated items and because these often pose technical difficulties." (p. 73) "Endless time and unlimited ability to calculate might help. But time is in short supply, the human mind can encompass just so much, and the number of budgetary items may be huge." (p. 74)
In other words: A totally "rational" budget is
(1) humanly impossible, because of complexity and limits of human understanding, and
(2) undemocratic by denying that conflicts over fundamental purposes and values means there is not a beginning point of agreement upon which to build the "rational" analysis; democracy works through both compromise, not just logic, to resolve conflict.

"Budgeting in consensual. There must be agreement on the general direction of public policy." (p. 76)

"Budgeting is historical. One way of dealing with a problem of huge magnitude is to make rough guesses while letting experience accumulate." (p. 76)

"Budgets are made in fragments." (p. 77)

"Budgeting is incremental. The largest determining factor of this year's budget if last year's." (p. 78)
 

Clientele: to develop a clientele effective in supporting the finical needs of the program.

Confidence: to establish trust, by legislators and others, in the budget officer (that information is correct and complete, expectations are honest, etc.); important in gaining an attentive audience for explaining, and making the case for, programs.

Contingent strategies: to understand the special circumstances of the times (e.g. how tight is the budget, what are special public demands), to relate programs and requests for resources to these circumstance.