The creation of a budget worksheet is very similar to any other worksheet schedule. It is extremely important that it approximates a contemporaneous listing of accounts accessible to the local. The headings should appear in the same sequence, since it is important that no specific category of either income or expense be excluded. Place no purposed budget figures in any specific columns or under any headings that are not substantially supported. The analysis, in most instances, is of more value than the entry itself. It is likewise imperative, that where the value comes from or how it was derived is understood. Last year’s budget and the financial statements will be of paramount importance, if they are available.