Joseph, Plans and budgets are always a challenge to follow. Business sense tells us the plan must be right! But we think a plan is like a road map where we may find better routes as we are along the way. We think this points to constant evaluation and updates. How are things going? How can they be better? Is where we are going really the best place to be? Perhaps it gets your entire Team thinking and working together. Thanks, Susan Dr. Susan Schulz