The city of West Plaines has an annual budget cycle that begins on July 1 and ends on June 30. At the beginning of each budget year, an annual budget is established for each department. The annual budget is divided by 12 months to provide a constant monthly static budget. On June 30, all unspent budgeted monies for the budget year from the various city departments must be returned to the General Fund. Thus, it department heads fail to use their budget by year-end, they will lose it. A budget analyst prepared a chart of the difference between the monthly actual and budgeted amounts for the recent fiscal year. The chart was as follows: $11,000 25.300 100 10000 Required: 13 Interpret the chart. 21 Suggest an improvement in the budget systems In your response, be sure to fully discuss the possible reasons for the results listed above. Also discuss any pros and cons you see with the spending pattern of the previous year