I'm a bit confused by this one. How does it differ from the Budget element of the Comprehensiveness dimension? Under Comprehensiveness, Budget = existence of activity budgets for current activities.
Under Forward-Looking, we have Current activities with budgets (for each year).
I understand that under Comprehensiveness, a budget in ANY year will do. Still, it looks like quite a bit of overlap between the two. What is the rationale for this? Perhaps we should remove the Budget element from the Comprehensiveness dimension?
That being said, I am puzzled by DFATD's result on this. We get 93% for Budget under Comprehensiveness (and we know this to be correct), but only 35% under Forward-Looking (which we know to be incorrect).
It would be good to have others' views on the overlap between the 2 components, and to know whether other publishers have a similar issue with their forward-looking budgets.