Coping with revenue and expenditure constraints in the provincial government context.

The article focuses on the approaches of budgeting adopted by several provinces in Canada, including Alberta, Manitoba and British Columbia. It states that British Columbia uses a modified zero-base budget approach, whereas Manitoba uses decentralized departmental planning. It presents a comparison of provincial strategies, which includes the integration of expenditure control procedures into the formal budget process, and the degree of control achieved. It also discusses various governmental policies of several provinces, like their employment policy, role of political ideology and marketing. It presents description of the political trends and approaches that are being practiced in Canada since 1975.