It means that functions and departments should give due time to the process so that documents are ready and approved according to schedule. 2. Over/Under Budgeting  Unrealistic budgets have continued to be submitted as a matter of practice. This has often resulted into under or over budgeting.
Either an institution adopts a simple and transparent procedure – which is perhaps somewhat more conservative but easier to handle – or it must comply with stricter requirements for riskier transactions and complex approaches.