What is your church budget advice?

What advice would you give to pastors when they are developing their budget for the year? The one thing I have found that is helpful is asking questions to learn more about how your church has spent money in the past, such as the questions noted here- http://kingdomincblog.com/questions-to-ask-yourself-when-developing-a-church-budget/

Thank in advance for any advice you can offer. God Bless!