ABSTRACT
The pattern of proportional slices cut into a budget pie reflects a government's relative policy priorities and that is why policy analysts are interested in questions about governmental guidelines for cutting these pies. Analysts favoring the incremental approach believe it is a rational strategy for solving recurrent, complex problems like annual budget formulation. Few researchers have studied budgeting in West Germany, and most who have typically have conducted their research at the national level. Although until recently their studies have been small in scale, they nevertheless have produced several noteworthy findings. The total budget comprises several funds, the largest and most important of which is the general fund. A city's per capita tax base does not have a strong effect on its total budget expenditure pattern. The reason is that the total budget contains revenues whose allocation is "tied" to specific programs.
