During the first Republic (UNIP) era budgeting was incremental, not comprehensive, it was never actively reviewed as a whole every year, and instead, it was based on last years budget with special attention given to a narrow range of increases or decreases. Required A. What emerged after the decline of incrementalism during a transition period in which new concepts, approaches, and ideas were brought forward to explain the profound changes that were taking place in the practice of budgeting? [10 Marks] B. Discuss briefly why budgeting document is called an economic and fiscal document