I have never done a budget myself, so I am not really qualified to write this article. However, I do know of the pain of having to get everyone to get their figures in. I do not know the pain of reworking all that data to fit into the form you need, as people will not give it you in the form that you need it.
I do not know the pain of trying to answer those seemingly simple, innocent questions that mean that you that to wrestle the data into another shape to get the answer. Inevitably, the answers to the first questions lead to a second set of seemingly simple, innocent questions, that lead to another round of data wrestling, and this can go on for quite a while.
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