A tug-of-war was shaping up over a new plan that would change the way the state determined its agency budgets. The Kansas Board of Regents was due to be one of the first involved in the contest. Criticizing the new budget process as a move designed to take political heat off Gov. John Carlin, some regents were hinting they would put up at least mild resistance to the proposal as they began shaping the fiscal year 1983 budgets.