One of the most difficult challenges I encountered in operating expense budgets had to do with sandbagging. Sandbagging is when the Department or Division Manager, who is responsible for proposing the initial budget, simply uses the current years budget and tacks on a cost of living increase such as 1.3%. Problem being, over the last five years, they never used 100% of that budget. What steps would you take to help that manager come to a more realistic budget?