Because educators often use previous years' budgets as a starting point, many budget items become entrenched with limited discussion about whether or not these are funds well spent. This approach is particularly detrimental for innovations that are initially supported through special funding sources. Unless successful new initiatives are institutionalized through reallocation of more secure funds to sustain these new programs, they often fall by the wayside when the special funds dry up. In recognition of this problem, some districts are taking another look at modified zero-based budgeting. The underlying philosophy of zero-based budgeting is that no item can be included in a new budget unless the expenditure has been reviewed and justified; there are no automatic rollovers from previous budgets. While public schools and districts must comply with ongoing mandates that have associated costs, districts can still regularly review and justify their expenditures to ensure that resources are being allocated in the most effective way possible.