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Hi Marc! Thanks for your response. I too see a budget as both a planning tool and a control measure. It does give us the confidence to make the right decisions if it is realistic and well researched, and then holds us accountable accordingly.

Quick question, how much do you rely on former budgetary information or data to develop e new budget, given a margin for expansion or contingency?

Jay Hollowell
ML142 Facilitator

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