One of the directors of street and parkways department of Dream City made the following comments " For the past 10 years ,I have deliberately overstated my labor and equipment needs by 20 percent when preparing my budget request. I figure that the city council will cut it by 10 percent and I can use the 10 percent as slack. If there is money left over , I can always find a way to spend it ". Do you consider this behaviour to be ethical ? If not, what steps might you, as the budget director take to cut down this "padding"?

please provide the refrences of your answers

and thank you for your help :)