Mr. Hogan's willingness to do that has a few clear benefits. It enables him to ease off on the levels of borrowing the O'Malley administration maintained, which led to massive increases in annual debt service payments. If it doesn't immediately and forevermore align state spending and revenues, it is, to paraphrase the Department of Legislative Services, close enough. And while it is not gimmick-free, it relies on quantifiably fewer such maneuvers than previous budgets. In some cases, Mr. Hogan is merely winding down the use of tactics put into place previously by Mr. O'Malley.