You are hired as a consultant to review the operations of a small company with 3 locations. The owner has allocated a budget for each location. If the location requires additional funding, the owner usually requests that the manager submit a budget for request for additional funds in the form of an excel spreadsheet. The owner has a bad feeling that 1 of the locations, which has requested funding 3 times more frequently than the other 2, is inflating the budget that he sends over. As a consultant, what steps might you take to review this assumption and to help the owner understand what might be going on? Are there ways to utilize accounting software, such as Excel, to spot any issues in general, or even in the spreadsheet that the owner receives?