James Latimore considers the problem of good results or good reports in the context of his study of one small agency's transition from financial independence to government funding dependence. As Latimore points out, private philanthropy has played a large role in America's social and economic history. In recent years, government funding has flowed into private agencies. What happens when private and public overlap? Does public funding change the direction of an agency? Does it become less client centered and more program oriented? How is this change manifested? What specific changes occur in the heretofore private philanthropy? Latimore's study shows that the strengths of philanthropic intervention may be negated by the bureaucratic accountability that accompanies public funding. Latimore suggests that accountability alters the thrust and management of programs in order to show good results.