QUESTION 12

1. Which of the following is least appropriate for budget changes in implementation?

   	1.	Some executives choose not to expend appropriations in particular categories for technical or policy reasons, which is called impounding.
   	2.	Decreasing expenditure authority may be done not by a budget amendment but by provisions previously established in a standing policy by which expenditures are rescinded on a fixed basis.
   	3.	Impounding is not controversial when it occurs for technical reasons, such as when a need no longer exists while impounding is controversial when the reasons are policy-oriented.
   	4.	Decreases sometimes are referred to using the verbs rescind or prorate or the nouns rescission and proration.