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and associated capital expenditures based on contractual arrangements with regard for the timing of money flows. Be constant in calculations. Spreadsheet packages are recommended for preparing forecasts to ensure the accuracy and consistency of calculations. Forecasting clarifies developments, needs, and issues that must be addressed and evaluated within the preparation of budgets. For example, enrollment forecasting may reveal rising pupil populations and focus consideration on the need for increased useful resource allocations for workers,

 

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