Every expenditure item must be justied to be included in a new budget Unattalnable budget standards may discourage employees and reduce productivity lGroup of senior-level personnel responsible for overseeing budget development and monitoring adherence to the budget throughout the year Partlclpatlve approach to budgeting The prior year's budget is used as a baseline for the following year so only new budget Issues have to be evaluated Mandated approach to budgeting Can be intentionally added as a "cushion\" during the budget process or unknowingly perpetuated through incremental budgeting