Jack Riley. controller in the division of social services for the state, rc budgetary pnx:ess for planning, control, and motivational pwposcs. He believes that a properly implemented participative budgetary process for planrting purposes and an evaluation procedure will motivate the managers to improve productivity within their particular departments. Based upon this philosophy, Riley has implemented the following budgetary procedures. An appropriation target figure is given to each department manager. This amount is the m:11