“A leadership team that is focused on efficiency and effectiveness is what everyone should want, but many grantmaking processes unintentionally result in a focus on compliance instead. And once the entrepreneurial spirit is squeezed out of a culture in favor of compliance, it’s hard to get it back in, so this can have long-term consequences.”

The Curse of Line-Item Budgets: Tracking Pennies Instead of Outcomes
Alex Forrester
Center for Effective Philanthropy
19 June 2018