The Federal government should employ “Zero Based” budgeting. Relying on historical budgets builds in waste from historical practices. Processes have been changing, but the budgeting standards seem to be stuck. This should be rolled out slowly. Private industry and government benchmarks should be employed as a guideline. Front line employee participations must be encouraged to achieve “buy in” to process changes and need to share in the cost savings. The person actually doing the job is the “Subject Matter Expert”. The goal is not to “tighten standards”, but to reengineer duties and create manageable expectations for employees and supervisors.