Although public administration has contributed to the study and reform of public budgeting systems, little attention has been devoted to the role of the legislature in the budgetary process. Neglect and criticism of the legislature is attributable to public administration's intellectual content and value preferences. Virtually all reforms which have attempted to increase public administrative values in legislative budgetary formulation have been abandoned. Alternative strategies for enhanced legislative budgetary power are based on different value preferences: division of labor rather than centralization; selective retrospective evaluation and oversight rather than comprehensive policy formulation; and economic and political costs and benefits instead of pure economic analysis .