ABSTRACT
This chapter discusses historical trends in the budgeting process in the Northern Division. It analyses the historical importance of the budgeting process, the issues and problems that have surrounded it, and the practices that have been employed to address these issues and problems. The chapter also discusses the formulation of the 1988 budget as a critical case. The relationship between the grass-roots governance ethos of the church and the budgeting process. Budgeting processes are one major manifestation of the underlying structure of negotiations in organizations. Emphasis on the importance of the views of Parishes has also resulted in pressure within the budgeting process for the justification of the level of Division-based services. During the first stage of the 1988 budget process, the departments and Presbyteries prepared and submitted their budget submissions to Finance and Administration. The Budget Conference was structured by the accountants to match their views of how the budget problem should be solved.
