#leaders “A Budget is a Plan, Not a Prediction” When we present a budget, it reflects our initial roadmap—a structured plan based on our best estimates and expectations at that time. Throughout the year, circumstances may change. We may gain clients, lose work, or encounter shifts in the market. When this happens, we may reforecast the numbers to adjust for new realities. But here’s the key point: The initial budget remains the benchmark. It doesn’t change. It’s what we measure our performance against, giving us clarity on how well we navigated unexpected challenges and opportunities. Reforecasting helps us stay agile, but the initial budget keeps us accountable.