Because of being on the board of (2) nonprofits and also being on the Planning Commission for the City of Lowell, AR, I am very familiar with all of the line items that are listed in our reading. What continues to surprise me is what people will try to but under those lines items. Trying to move things from one line item to another because there is more budget money available in the latter line item. Of course, this is only done at the staff level and is always caught by the controller or other financial people. In some times, this occurs because of either a lack of understand or lack of clear definition of what is considered acceptable within each line item category. In my experience, the budget process works much better when everyone is on the same page. What else can I add to this Please type the answer