While most budget scholars extol the virtues of clearly-stated, well-justified, well-presented, performance-based budgets, most practitioners continue to rely upon older, object-of-expenditure (line-item) formats. Why do you think that this is so? What is lost from this inattention to performance-based criteria? What specific budgetary practices deserve the most attention and what specifications might be taken to increase practitioner commitment to such under-utilized practices as performance-based budgeting? What criteria do you think should be the most important for the evaluation of public/non-profit budgets? Why?