Efficiency and economy in government involve in a large measure the question of budget control, and in the formulation of the budget, as well as in the carrying out of its provisions, the executive and legislative departments of government are brought into close relationship. The budget is the government's fiscal plan; it is the forecast of the receipts and expenditures for a terminable period. It should exhibit the amount of revenue to be raised in accordance with the plan and show the sources from which these funds are to be drawn, as well as the purposes of all expenditures. There must not only be a buget balance—a correlation of the estimated revenues and the expenditures of the state—but the proposed expenditures should be comparable, so that it may be easily determined how much it is proposed to grant for each of the several services. This necessitates the formulation by a central agency of a fiscal policy.