Rubin's article makes the budgeting process seem simple but as American citizens we all know that this is not true. The word red tape is part of the American vocabulary and it is there for a reason because many government processes are complicated. Government processes are far more complex than Rubin describes them to be. Government budget processes may involve confusion, competition, and conflict between the various government entities. The article adequately points out that budgets are political.
Budgets are very important in the policy making and policy processes.
Budgets play a role in setting of agendas, selection of alternatives, and in implementation and evaluation of policies. The Politics of Public Budgets. Prentice Hall pp185-199. HarpersCollins College Publishers pp 105-109. The Politics of the Budgetary Process .