After developing the required understanding of a long range framework for more effective budgeting [described in L&T (D) and (E)], the General Manager (Finance) considers the time appropriate to have a hard look at the existing budgeting system in the organization. Several issues (e.g. the role of the budget committee) are raised internally. Several other issues are raised by the consultants (e.g. the several design considerations affecting the budgeting system). Recommendations are made as to how change could be brought about to make it more purposive.