The report by Mr. McCall, a Democrat who is running for governor, repeats several criticisms that he made in past years of the Giuliani administration's budgeting practices.

That's bad budgeting practices in times of peace.

It's really bad budgeting practices in times of war.

Under normal budgeting practices, long lead-time items for nuclear propulsion would have needed to be procured in FY2009 if the main ship were to be procured in FY2011.

The county's tourism-based economy is rebounding and becoming more diverse, S.& P. analysts said, and improved budgeting practices have turned a budget deficit into a surplus.

In a draft audit not yet officially released, Mr. Hevesi lambastes the association as having unsound budgeting practices and spending more than it takes in.

"The Town Board should review its budgeting practices and adopt more realistic budget estimates."

Today, after nearly 30 years under the strict fiscal rules the state imposed on the city, the city has some of the most transparent and cautious budgeting practices in the country.

Over-budgeting is an unsound budgeting practice, and it is important that it should disappear completely from the EU' s budget.

We can start by reinstating common-sense budgeting practices in the federal government.