First off I provided examples of Liberals OVER and UNDER budgeting and forecasting
Strange but not surprising you missed that bit
But a lesson in budgeting, it appears you do not have a very good grasp of the concepts
budgeting and forecasting is never an exact science, but to be of any beneficial use it must come close to the actual outcome.
Of course there is often large amounts of income generated, or larger unexpected expenses incurred, but these cases should be the exception not the norm.
Especially if a person truly does have a good grasp of the business or government they are running and the environment they are operating in. If they actual results are constantly way off what was forecast ed, it means the person or persons preparing the forecast do not really have a good grasp of the financial situation they are managing.
In this case the fact the actual results are greater than what was forecasted is more down to luck than planning. After all how can it be planning when there was clear not a great understanding of what was being planned