Over-programming

Because of their unwillingness to make difficult decisions, planners and budgeters often over-programme, paying too little attention to priorities, resource constraints, or phasing of implementation. Unexpected shortfalls can make a well-programmed fiscal plan obsolete. The pressures of an over-programmed budget tend to cause all spending to be delayed or cut, irrespective of priorities. As a result funding for many programmes is likely to fall below the minimum level for effectiveness.