Process considerations and individual roles are of perennial importance in budgeting, and especially in budget preparation and decision-making. 

With this in mind, and considering the unique expertise that various types of employees may have about their roles, would you choose to include more input from lower-level employees in your organizations budgeting processes? If so, what would that look like? 

If you were in change of the process, how would you balance the desires of a broader number of individuals and the needs for coordination and tough decision-making?