It doesn't matter exactly where you put it, but who happens to be one level above that. Imagine I am in charge of a budget for two departments. One I really li

It doesn't matter exactly where you put it, but who happens to be one level above that. Imagine I am in charge of a budget for two departments. One I really like, and want to give it as much money as possible, and the other I do not, so I want to give them the smallest budget possible that keeps them running. Imagine you do not like that, and start giving X amount money to that department. When the next budget comes along, I'll just lower their budget by X, and give it to another department. The end result is that all you did was let me give more money to the department I like. You can tell yourself your money really helped your favorite department though, but unless you gave them more money than their old budget, you didn't help them at all.