The controller of the city of F, who is independent of the chief executive, purposefully underestimates revenues and publishes revenue statements that show actual revenues only.

(a) How can one discover the controllers practice?

(b) The controller, when discovered in the practice, points with pride to the citys solvency and states that his underestimates have kept the city from overspending. Comment. (ie. thoughts you have and possible effects of this situation.)