Start a wish list early - The wish list should be started as early in the fiscal year as possible, preferably during the summer but no later than September or October.  The wish list should prioritize any additional personnel from new clerical positions to new administrators.  This is known as "Empire Building" in the business world.

Develop Job Descriptions for New Positions - The existence of a job description adds credibility to new positions on the wish list.

Develop political justification for new positions - New administrative positions can be used to justify district failures.  For example, lack of a mathematics supervisor can be used to rationalize why new math text books failed to improve mathematics performance in classrooms or on standardized tests.

Evaluate required spending based on wish list - Starting the budget process by examining available funds will cause fear and intimidation at this point.  Always start the process with new staff additions, capital expenditures, and line item increments based on last years spending.

Arrive at logical conclusion - It is impossible to come to an acceptable budget using this process.  This leaves two options:

• Option One - Change budget process to start with available funds and determine what can and can not be budgeted according to a balance between educational needs and taxpayer responsibilities.

• Option Two - Conclude that it is not possible to develop an acceptable budget based on the current wish list.  Pack the budget with as much spending as possible so that the cuts resulting from a budget failure will still allow addition of new personnel and leave more funding than could be produced under Option One.