they approach any new budget period with a zero based budgeting process.
The process would necessitate justifying every dollar to be included. Too often budgets include line items that never seem to go away and thus provide a "hole" to store money.
The zero based process also DEMANDS an intimate knowledge of the content of the proposed budget.

This is VS the usual, all too common method of basing the new budget on what was spent last year, PLUS new stuff for the current year. A very typical budgeting process that allows more spending tha required.

BTK