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Abstract
Texas implemented a new “strategic budgeting” system to craft the state's 1994-95 biennial budget. This performance-based budgeting system combines strategic planning, service efforts and accomplishments (SEA) indicators and reporting, and line-item appropriations. This article reviews the ideas and process behind linking strategic planning and line-item budgeting and describes the key role of SEA indicators. Interviews with agency practitioners and the experiences of the Governor's Office of Budget and Planning are used to evaluate the system.