An operating budget does not carry over from year to year. If money is saved this year, it cannot be spent next year. This money will be lost if it is not spent. This is why ways to spend the money in the last days of the fiscal year are sought. Although, waiting to spend this money at the end of the fiscal year often leads to unwise purchasing decisions. When the capital budget is submitted and funded, then the decision-making process related to its purchase, installation, and implementation begins. When the capital budget is submitted and is not funded, the document can be used as the basis for re-submission during the next budget cycle. Explain how the concept of decision-making for a funded capital budget be used in an operating budget if money is set on reserve until the end of the year. Make sure to address how a contingency spending plan would be implemented as the year-end approaches