I have never budgeted for irregular expenses but the unusual thing is that I pay for all expenses annually or biannually if I can. In the past, I would just pay for them out of our regular cash flow or take the money out of savings is needed.
We've had a ton of these lately and I took the time and effort to make a list of all our irregular expenses.
Motorcycle and automobile tabs
Garbage pick-up (quarterly)
The total is a whopping $4155 or almost $350 per month. I still have my old ING, now Capital One account, that I haven't used since we built our house. I'm going to start an automatic transfer for $175 bimonthly to account for these items. I've thought about increasing it to $200 biweekly to cover Christmas as well but I'm not sure about that.
What is your system?