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is not updated on a consistent cyclical basis, there may be common elements that should be funded but are not being considered. Taking these fac- tors into account will also reduce the uncertainty of adequate funding. Lastly, a contingency line item is another way to make sure that the budget compensates for the unex- pected. The amount that should be included is really a best guess, but can be based somewhat on past experiences. This line item can be used to fund those unexpected costs that are incurred. Hopefully, a thorough and thought- ful approach, can help to reduce or even mitigate uncertainties within the budget process. Q LEGISLATIVE UPDATE... from page 9.

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