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lapses%2C+overspending%2C+or+objectives+not+being+achieved.+The+FPAR+Budget+spreadsheet%2C+accessible+solely+by+the+FPAR+team%2C+%3Ca+href%3D%22https://Www.Znvaluation.ca/en/author/shareholders-agreement%22+rel%3D%22dofollow%22%3EWhat+is+a+shareholders%27+agreement+and+how+to+establish+it%3F%3C/a%3E+a+complex%2C+handbook%2C+and+voluminous+excel+spreadsheet+developed+over+a+selection+of+years%2C+and+is+used+mainly+to+prepare+the+Annual+Reference+Level+Update+and+the+Notional+Budgets+by+department.+The+auditors+had+been+in+a+position+to+reconcile+the+FPAR+Budget+spreadsheet+summary+info+to+SAP+and+TB+submissions+without+any+observed+deviations.
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