Budgets
Budgets drive me crazy. A small accounting problem that was made 10 years ago can throw off all of your numbers for today's budget as ending fund balances carry over to the next year's budget. Any mistake that causes your ending fund balance to be incorrect causes your new year's beginning fund balance to also be incorrect. The next problem is that even though it may only be off by $50,000 in one account, that means that your overall budget is off by $50,000. Sound confusing? It is.