Why do law firms complicate this process? For example, the plan, the budget number, and tactical resources required for realizing plan objectives are approved at the beginning of the fiscal year. Outlined in budget are, among other items, 20 client interviews, key partner sales training, search engine optimization, and a nationally recognized speaker for a partner retreat. Then when these items are initiated and the management committee is presented with the program for the interviews or the speaker for the retreat, they immediately ask for “further information.” Translate -how much are we paying – we want to approve this expenditure…. I just don’t get it.