“Plan for the worst, hope for the best.”

This is an axiom used in just about every part of society, with the exception of government. In many cases, the practice has often been “plan for the best, budget for the best, and cover your eyes if the worst happens.”

While some of the actions of the new Alabama Legislature have been somewhat misguided by some, the effort by the new leadership to change the budgeting process by the state is an improvement, and God forbid, makes sense.

Instead of budgeting for what is “expected” the state will use historical trends to set up a realistic budget and hopefully do away with the word everyone has come to despise, proration.

Let us hope the trend of realistic budgeting carries over to the most localized levels of government.

In a sluggish economy that shows no signs of bucking the trend of being sluggish, state and county governments must change their practices to ensure they are covered for the worst if — and unfortunately — when it happens.

Since the city of Selma and Dallas County Commission adopted their fiscal 2011 budgets, they have both faced unexpected expenditures, whether it is emergency road repairs, needed security upgrades or called special elections.

While these are items our leaders might not have expected, things such of this have a way of popping up every year.

Wouldn’t it be nice to have a cushion in the bank to cover them when they do pop in?

The move by the Alabama Legislature was a smart one and one of the measures that gave us a glimpse of what this elected body could do when they have the priorities right.