Sitxfin 009 Manage Finances Within A Budget

SITXFIN 009
MANAGE FINANCES WITHIN A
BUDGET
Contents
Introduction 4
Assessment for this unit 4
Assessment Task 1: Knowledge questions 5
Information for students 5
Questions 6
Assessment Task 1: Checklist 13
Assessment Task 2: Project 14
Information for students 14
Activities 15
Assessment Task 2: Checklist 22
Final results record 25
Introduction
Welcome to the Student Assessment Tasks for SITXFIN009 Manage finances within a budget. These
tasks have been designed to help you demonstrate the skills and knowledge that you have learnt during your
course.
Please ensure that you read the instructions provided with these tasks carefully. You should also follow
the advice provided in the Hospitality Works Student User Guide. The Student User Guide provides
important information for you relating to completing assessment successfully.
Assessment for this unit

For you to be assessed as competent, you must successfully complete two assessment tasks: Assessment Task 1:
Knowledge questions – You must answer all questions correctly.
Assessment Task 2: Student Logbook – You must manage finances within a budget for a case study
organisation and then report on your findings.
SITXFIN009 Manage finances within a budget RTO No:45620 CRICOS No: 03857D Version No 2.0 Date:04042023
3
Student assessment agreement
Make sure you read through the assessments in this booklet before you fill out and sign the agreement
below.
If there is anything that you are unsure of, consult your assessor prior to signing this agreement.
Have you read the assessment requirements for this unit?  Yes  No
Do you understand the requirements of the assessments for this unit?  Yes  No
Do you agree to the way in which you are being assessed?  Yes  No
Do you have any specific needs that should be considered? If so,  Yes  No
explain these in the space below.
Do you understand your rights to re-assessment?  Yes  No

Do you understand your right to appeal the decisions  Yes  No
made in an assessment?
Student Declaration: To be filled out and submitted with assessment responses
 I declare that all assessment tasks will be my own work and I will not cheat or plagiarise the work or
collude with any other student(s).
 I understand that if I am found to have plagiarised, cheated or colluded, action will be taken against
me according to the process explained to me.
 I will correctly reference all resources and reference texts throughout these assessment tasks.
Sushmita Sharma
Student name
M400017
Student ID number
Sushmita Sharma
Student signature
28.03.2024
Date
This agreement can be submitted:

1. Signing the document in person or digitally
2. By sending through approved e-mail as per Clayton College records
Assessment Task 1 Cover Sheet
4
Student declaration
To be filled out and submitted with assessment responses
 I declare that this task is all my own work and I have not cheated or plagiarised the work or
colluded with any other student(s).
 I have correctly referenced all resources and reference texts throughout these assessment tasks.
Sushmita Sharma
Student name
M40017
Student ID number
Sushmita Sharma
Student signature
28.03.2024
Date
Assessor declaration
 I hereby certify that this student has been assessed by me and that the assessment has been carried out
according to the required assessment procedures.
Assessor name
Assessor signature
Date
Assessment outcome S NS DNS Resubmission Y N
Feedback
Student result response

 My performance in this assessment task has been discussed and explained to me.
 I would like to appeal this assessment decision.
Student signature
Date
A copy of this page must be supplied to the office and kept in the student’s file with the evidence.
Assessment Task 1: Knowledge questions

Information for students
5
Knowledge questions are designed to help you demonstrate the knowledge which you have acquired during
the learning phase of this unit. Ensure that you:
review the advice to students regarding answering knowledge questions in the Hospitality Works Student
User Guide
comply with the due date for assessment which your assessor will provide adhere with
your RTO’s submission guidelines
answer all questions completely and correctly
submit work which is original and, where necessary, properly referenced submit a
completed cover sheet with your work
avoid sharing your answers with other students.
i Assessment information
Information about how you should complete this assessment can be found in Appendix A of the
Hospitality Works Student User Guide. Refer to the appendix for information on: where
this task should be completed
the maximum time allowed for completing this assessment task whether or
not this task is open-book.
Note: You must complete and submit an assessment cover sheet with your work. A template is provided
in Appendix B of the Student User Guide. However, if your RTO has provided you with
an assessment cover sheet, please ensure that you use that.
6
Questions
Provide answers to all of the questions below.
1. Provide a description of each of the types of financial records in the table.
Financial record type Description

It must be deposited.
Bank deposit slip
Providing a bank statement is helpful.

Bank statement
Business activity statement It facilitates the business activities.
Credit card statement A rundown of everything you've done on your account.
It indicates the goods' invoice.

Invoice
It represents the goods' invoice.

Journal entry
7
.
Payroll / wages report
8
Payment processors' monthly bills to their merchant
Merchant statement
clients, which can be printed out or submitted
electronically
It includes nuances such as the depiction of the work

Transaction report
request, the exchange, the quantity and unit cost of work
in addition to materials, and it provides a breakdown of
the exchanges that are documented on work orders for a
specified period of time.
2. Provide a description of each of the type of budgets in the table.
Budget type Description

It allots the funds.
Cash budget
It moves the budget's cash.

Cash flow budget
The total amount of money that a department needs to

Department budget
spend within a specific time period
a tool that project managers employ to determine the

Project budget
overall cost of a project.
9
Purchasing budget
10
Sales budget
Wages budget
Master budget (i.e.,

organisation wide budget)
3. Explain each of the terms in the table that are factors to consider in preparing
financial and statistical reports for a business.
Term Explanation of the term
Cash flow
In the world of finance, there are several different

Covers
processes that reduce an investor's exposure.
Expenditure
A ratio that shows the percentage of booked space to all

Occupancy rates
available space
11
12
Sales performance
The total number of products that a company has in all of

Stock (inventory) level
its channels for logistics or distribution.
Staff costs
Businesses utilize difference analysis to track changes in

Variances
financial performance over time or from one quarter to
the next.
How many people quit from a company, university, or

Wastage
other organization, especially before completing their
training or preparation?
It describes the amount of income an investment yields

Yield
that is different than the principal.
the sum that you get paid by clients for the products or
Income
services that you have supplied them.
Commercial account
activity
13
A sum given to a worker according on their sales
Commission earnings
volume.
Daily, weekly and monthly

transaction reporting
4. Explain the importance of a budget and budget control for a business.

A financial plan is often a method of allocating funds for your company based on your
revenue and ongoing costs. It assists in setting wages, estimates expenditures, and
identifies the available capital. A financial plan serves as a standard for setting financial
goals as well as an organizing tool for chores. A budget is valuable because it gives people
the ability to identify and work toward long-term goals. In addition to that, it forces people
to establish plans, budget money, monitor their progress, and bring their dreams to reality.
Planning also gives entrepreneurs the ability to determine the kind of projects they will
undertake based on the resources they have available. Financial plan control is essential for
monetary control since it gives executives the ability to successfully monitor the business's
display. By doing this, it is made sure that any discrepancy between the organization's
actual performance and its projected presentation is continuously examined and can be
addressed before it reaches the point of no return.
14
5. List two techniques a business can use for maximising budget performance.
 Apply a model budget.
 Make advantage of a budgeting tool.
6. Outline the term budget variance.

Situations in which actual costs are either more notable or less than anticipated, or where
regular expenses are mentioned in books as variations in the financial plan. When incomes
or expenses fall short of projections, there may be a shortage in the financial plan, which
may lead to an unfavorable shift in the spending plan.
7. Document the reporting that is completed for the following cycles/periods and
write down a procedure for each that is relevant to a hospitality business.
Cycle What reporting should happen A relevant procedure

Transaction reports Regularly tracking transactions to
Monthly
increase awareness even more
Statistical reports a matrix that follows to illustrate

Quarterly
the company's performance.
Booking channels report Monitoring all of your revenue

Annually
sources, including the internet
15
booking platform where you
promote your property and your
marketing and sales campaigns
8. For two different accounting software programs of your choice, write down at
least one function and one feature of each and how these can help in
monitoring budgets.
The two distinct accounting software applications that are functional and
future-oriented are:
Software Function Features

1. QuickBoo The functions of Creating
ks QuickBooks personalized
software are quotations
applicable to and invoices,
financial tracking
institutions, income and
including banks, expenses, and
businesses, performing
vendors, and cloud
companies. accounting
are some of
QuickBooks'
functions.
2. Tally ERP Tally is an ERP- Prepare a
9 based software balance sheet,
that is used by financial
accounting firms, statement,
financial profit, loss,
institutions, income and
manufacturers, expense,
corporations, invoice, cost
distributors, and management,
others to prepare and cost
16
and record their allocation to
financial improve all
transitions. the
accounting
data.
17
9. What information does an annual financial report contain and how should it be presented?
The pay explanation, which displays incomes, expenses, benefits, and misfortunes, is one
of the annual financial reports' contents. It illustrates the practical consequences of an
organization.➢ The accounting report provides information on an organization's capital
and liquidity by displaying its assets, liabilities, and value as of the disclosure date.➢ The
income statement, which displays the inflows and outflows of funds throughout the
reporting period ➢ The declaration of retained profit, which displays any fluctuations in
value, such as stock offers, profit installments, and changes resulting from good or bad
luck. All of the significant record paperwork and reports that comprise an association's
financial records are included in its annual monetary report. This often includes
information from a single fiscal year, allowing the report to be presented toward the end of
the fiscal year in order to satisfy legal requirements for specific details. Additionally, a
company must maintain financial records that attest to its financial activities and fulfill any
obligations it may have to disclose financial information to investors or senior
management. An organization may also choose to produce a financial report more
frequently, say once every quarter, in order to collect financial data more consistently and
do financial analysis, such as tracking pay and benefits or calamities.
10. Discuss how a business will show the findings of the projected budget versus
the actual budget and how this might be presented.
Real correlation is essential for small businesses because it enables them to adjust their
financial plans going forward based on the data they receive from month-to-month reports.
Independent business owners are able to identify areas in which their budget needs to be
improved and areas where it is currently enough. Projected costs are those that are anticipated
based on transactions and expenses from previous periods. Conversely, the aggregates that were
18
actually invested throughout the energy phase take care of the legitimate uses. At the end of
that period, organizations will compare actual consumption with projected costs to determine
whether they overspent.
Assessment Task 1: Checklist
Student’s name:
Did the student provide a sufficientCompleted

and clear answer that addresses successfully?
the suggested answer for the
following?
Yes No
Comments
Question 1
Question 2
Question 3
Question 4
Question 5
Question 6
Question 7
Question 8
Question 9
Question 10
19
Task outcome:  Satisfactory  Not satisfactory
Assessor signature:
Assessor name:
Date:
20
Assessment Task 2 Cover Sheet
Student declaration
To be filled out and submitted with assessment responses
 I declare that this task is all my own work and I have not cheated or plagiarised the work or
colluded with any other student(s).
 I have correctly referenced all resources and reference texts throughout these assessment tasks.
Student name
Student ID number
Student signature
Date
Assessor declaration
Assessor name
Assessor signature
Date
Assessment outcome S NS DNS Resubmission Y N
Feedback
Student result response

 My performance in this assessment task has been discussed and explained to me.
Student signature
Date
A copy of this page must be supplied to the office and kept in the student’s file with the evidence.
Assessment Task 2: Project
21
Information for students
You are required to manage finances within a budget for a case study organisation and then report on your
findings.
You will need access to:
your learning resources and other information for reference
software such as an accounting program or Microsoft Excel or similar your
Café Quarterly Budget
your Budget Report Template.
Ensure that you:

review the advice to students regarding responding to written tasks in the Hospitality Works Student
User Guide
comply with the due date for assessment which your assessor will provide adhere with
your RTO’s submission guidelines
answer all questions completely and correctly
submit work which is original and, where necessary, properly referenced submit a
completed cover sheet with your work
avoid sharing your answers with other students.
i Assessment information
Information about how you should complete this assessment can be found in Appendix A of the
Hospitality Works Student User Guide. Refer to the appendix for information on: where
this task should be completed
how your assessment should be submitted.
Note: You must complete and submit an assessment cover sheet with your work. A template is provided
in Appendix B of the Student User Guide. However, if your RTO has provided you with an assessment
cover sheet, please ensure that you use that.
22
Activities
Complete the following activities.
1. Carefully read the following information.
Successful completion of this unit requires that you complete the range of tasks listed
above. It is important that you provide evidence that you have successfully completed
each task.
Below is a guide to the skills and knowledge you must demonstrate when you are
completing each activity step. We have provided several documents to assist you and you
will find these in the student resources.
You will need access to:
your learning resources and other information for reference
software such as an accounting program or Microsoft Excel or similar your
Café Quarterly Budget
your Budget Report Template. space
for a meeting.
What do I need to demonstrate?

During this task, you will be required to demonstrate a range of the skills and knowledge that
you have developed during your course. These include:
managing a budget for a business over a three-month period that meets the specific
business’ needs and including reviewing operating procedures and sourcing new suppliers.
Allocating budget resources including:
allocating funds according to budget and agreed priorities.
discussing changes to income and expenditure priorities with colleagues prior to implementation.
consulting with, as well as informing staff about resource decisions. promoting
awareness of the importance of budget control.
Maintaining resource allocation records.
Monitoring financial activities against a budget over the three-month period including:
identifying and using financial records to check actual income and expenditure against
budget.
making sure that the reference records used are accurate. Identifying
and reporting significant deviations
Investigating options for more effective management of deviations.
23
advising colleagues of budget status in relation to targets.
Identifying and evaluating options for improved budget performance including:
Assessing existing costs and resources and proactively identifying areas for improvement
including:
discussing desired budget outcomes with colleagues.
undertaking research to investigate new approaches to budget management. defining and
communicating the benefits and disadvantages of new approaches.
factoring in the impacts on customer service levels and on colleagues when developing new
approaches.
presenting clear and logical recommendations for budget management. Completing
financial reports relating to the budget including:
completing the required financial and statistical reports according to required timelines.
preparing and presenting clear and concise information to enable informed decision making.
How will I provide evidence?

Your assessor will provide you with templates to complete each task. You will find some
detailed information about providing evidence; this will include:
a completed Café Quarterly Budget
a completed Budget Report.
You will need to complete each activity and submit the completed templates at the end of
each step completed.
2. Carefully read the following scenario.
You are the café manager of a popular café within the Blue Healer Hotel and Spa.
The owner has provided you with the budget for the next quarter and it is part of your
responsibility to allocate resources and manage the finances within the budget.
The budget has been increased in month three as this is a popular month where lots of
visitors stay at the Blue Healer and neighbouring guest houses as there is a music festival
on. As such, additional wait staff will be hired on a casual basis and less private catering
jobs will be booked in as the café will be at its peak.
Additional information:
The business uses local suppliers but due to a recent drought the cost of meat with the usual
supplier, Fresh Farms, went up by 7% last month.
24
The café serves breakfast, light meals, light dinners and sharing plates, smoothies, coffee,
pastries and is a local favourite for its homemade iced tea.
Due to the clientele of the hotel and health spa, and the area within which the Blue Healer is
located, there have been a number of requests for more vegetarian and vegan options.
Apart from you and the owner (you also cook and prepare food) there is full-time chef
named Navneet, two part-time kitchen porters and casual wait staff employed.
There has been a pattern of food wastage in the past two months with too much fruit
purchased that spoiled before it could be used as the iced tea became so
popular that not as many smoothies were made and sold.
The food budget has blown out over the past three months, but the owner can’t increase it
as the profit from the café is being invested into building and landscaping works to create
an outside undercover area that will double the capacity of the café.
The business uses Wave Accounting free online software for recording income and
expenditure but makes use of Excel spreadsheets for budgeting and planning purposes.
11. Review past information and future budget and plan fund allocation.
Review the following:

Case study and additional information above Café
Quarterly Budget – budget page
Café Quarterly Budget – past information page
Look at the cost of sales figures related to food and beverage purchases which is the food
and beverage budget that is allocated to you.
Do some research and source some local meat suppliers in your area and check out the
costs of menu items you have planned for previously in the past, or meals you are
familiar with and see what that 7% could look like and the impact over a three-month
period. Bring this information with you to the meeting in the next activity step to provide
recommendations to the owner.
Think about how you can work effectively with the budget allocated to you and the changes
you could make to manage the finances more effectively.
Make notes on your research and findings for use in the following activity.
12. Have a meeting with the owner to discuss the budget and fund allocation.
Now that you have reviewed all the information, have a meeting with the manager
(your assessor) at the date and time advised to discuss any concerns, priorities and changes
you would like to make before you allocate the funds. Review the new suppliers you have
sourced with your assessor.
25
During the meeting, you will need to demonstrate effective communication skills including:
speaking clearly and concisely
using non-verbal communication to assist with understanding asking
questions to identify required information
responding to questions as required.
13. Allocate funds.
Using the Café Quarterly Budget template – Fund allocation page, allocate the funds for the
quarter to the relevant areas and what you will purchase from existing or new suppliers.
Make notes in the relevant column to support your choice and rationale. Add or delete rows
as necessary and apply cell formatting and the use of formula functions as necessary.
Submit to your assessor.
14. Meet with your team.
Briefly meet with Navneet (your assessor) to discuss the resource allocations and the
planning for the next quarter in relation to fresh produce, reduction of wastage and recipe
variation.
Make sure that you discuss the importance of sticking to the budgeted allocations and
discuss ways that food wastage can be avoided to ensure the budget is met.
During the meeting, you will need to demonstrate effective communication skills including:
using non-verbal communication to assist with understanding asking
questions to identify required information
responding to questions as required.
15. Monitor activities – month 1.
It is the end of month 1. You have kept to the budget and the funds have been allocated as you
planned for.
Using relevant software (such as an accounting program or Microsoft Excel or similar)
and the exact figures from your fund allocation document, enter the
expenses you have incurred over the first month exactly as they are represented in your fund
allocation page of your spreadsheet.
Print a report of the entries or take a screenshot and submit to your assessor.
26
It is the end of month 2. You have kept to the overall budget, but funds have had to be
rearranged in the following ways:
There was an accident when unloading the vegetable crate one week and all the produce
was spoiled. You had to purchase a second crate which pushed your amount spent with the
vegetable supplier up by 10%.
To accommodate for the overspend, you reduced the amount spent on cakes and pastries by
that same amount and baked inhouse.
Enter the expenditure figures into the software you are using as outlined in your fund
allocation document but consider the information above and work out the variances.
It is the end of month 3. The following has happened:

Due to recent environmental conditions, less people came to the local area than
planned for and many people cancelled their accommodation at Blue Healer.
Some of the food for the first week had already been ordered and as such – there
was a lot that went to waste. The figures have been calculated for the month based
on 4 weeks. $6000 was spent on food in preparation for the increased numbers but
during the first week there was a total waste of 35%. Many items were able to be
frozen, and as such the budget can be amended for the next quarter to try and
recoup some of the losses. The following three weeks the same amount was spent
as budgeted for the two prior months, being $3,750 per week and a total of $6000
for the month was spent on beverages.
Enter the expenditure figures into the software you are using as outlined in your fund
allocation document but consider the information above and work out the variances.
27
18. Develop an actual budget from the past three months.
Develop an actual budget using the past information and your financial records you
complied and submitted in the previous activity steps. Make a new page in the Café
Quarterly Budget spreadsheet and name it ‘Actual Budget’.
Assume the following information:
Variances of 10% are not considered unusual. The
actual income is as follows:
Account Month 1 Month 2 Month 3
Income
Food sales 36,500 35,800 34,000
Beverage sales 23,000 24,500 21,000
Catering fees 10,000 10,200 7,200
Total income 69,500 70,500 62,200
The operating expenses are all correct.

Submit to your assessor. Your assessor will provide you timelines for completing this task
which you must adhere to, and you will be assessed on this.
19. Conduct research and write a budget report.
Compile a report to the owner about what has occurred over the past three months. You will
also need to conduct some research when writing this report as outlined below. Submit in the
timeframe as provided to you by your assessor.
Include the following in your report:
The status of the budget and the variations in relation to what was projected – use
percentages and figures to discuss a detailed account of what has occurred in the overall
actual budget in relation to projections.
Lessons learned from what has occurred in the past quarter and ideas for how you can
prevent similar situations in the future by improvements that can be made.
Undertake research to investigate new or different approaches to budget management and
then outline the benefits and advantages of different approaches you could take and how
these approaches may impact on customer service levels or staff.
Provide recommendations for budget management for the next quarter and provide estimates for this
period.
28
Make sure you use correct budget terminology, and your report is neatly presented, clear and
concise with the use of statistical representations.
Use the Budget report template to guide your work.
Submit to your assessor. Your assessor will provide you timelines for completing this task
which you must adhere to, and you will be assessed on this.
29
Assessment Task 2: Checklist
Student’s name:
Completed
successfully?
Has the following been completed? Yes No Comments
The student has satisfactorily reviewed the

relevant information and consulted with the
owner to assess and discuss budget
priorities, concerns and changes prior to
allocating funds.
During the meeting to discuss the budget

and fund allocation, the student has
satisfactorily demonstrated effective
communication skills including:
using non-verbal communication to assist
with understanding
asking questions to identify required
information
responding to questions as required
using active listening techniques to confirm
understanding.
The student has satisfactorily allocated

funds according to the budget and agreed
priorities.
The student has satisfactorily consulted with

Navneet about the resource allocations and
the planning for the next quarter in relation
to fresh produce, reduction of wastage and
recipe variation and stress the importance of
budget control.
During the meeting with personnel, the

student has satisfactorily demonstrated
effective communication skills including:
30
using non-verbal communication to assist
with understanding
asking questions to identify required
information
responding to questions as required
using active listening techniques to confirm
understanding.
The student has satisfactorily monitored

financial activities over a three-month
period and used software to keep track of
financial expenses.
The student has satisfactorily developed an

actual budget from the past three month’s
activity to provide an accurate and complete
picture for the quarter.
The student has satisfactorily identified and

reported deviations of the projected versus
actual budget and discussed impacts.
The student has provided the budget within

the timeline provided.
The student has satisfactorily investigated

and reported on appropriate options for
future budget management to avoid a report
of month three’s situation.
The student has satisfactorily outlined the

benefits and disadvantages of researched
approaches.
The student has satisfactorily presented the

information to the owner using correct
budget terminology and in a neatly
presented report using clear and concise
language with the use of
statistical representations and in the
timeframe provided to them.
The student has completed the report within

the timeline provided.
Task outcome:  Satisfactory  Not satisfactory
31
Assessor signature:
Assessor name:
Date:
32
Final results record
Student name:
Assessor name:
Date:
Unit name: SITXFIN009 Manage finances within a budget
Qualification name:
Final assessment results
Result
Satisfactor
Task Type y Unsatisfactory Did not submit
Assessment Task 1 Knowledge Questions S U DNS
Assessment Task 2 Project S U DNS
Overall unit results C NYC
Feedback
 My performance in this unit has been discussed and explained to me.

Student signature: Date:
Assessor signature: Date:
33

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SITXFIN 009

MANAGE FINANCES WITHIN A

Assessment for this unit

Do you understand your rights to re-assessment?  Yes  No

Student Declaration: To be filled out and submitted with assessment responses

This agreement can be submitted:

Assessment Task 1 Cover Sheet

Assessment outcome S NS DNS Resubmission Y N

Student result response

Assessment Task 1: Knowledge questions

1. Provide a description of each of the types of financial records in the table.

Financial record type Description

Providing a bank statement is helpful.

Business activity statement It facilitates the business activities.

Credit card statement A rundown of everything you've done on your account.

It indicates the goods' invoice.

It represents the goods' invoice.

It includes nuances such as the depiction of the work

2. Provide a description of each of the type of budgets in the table.

Budget type Description

It moves the budget's cash.

The total amount of money that a department needs to

a tool that project managers employ to determine the

Master budget (i.e.,

Term Explanation of the term

In the world of finance, there are several different

A ratio that shows the percentage of booked space to all

The total number of products that a company has in all of

Businesses utilize difference analysis to track changes in

How many people quit from a company, university, or

It describes the amount of income an investment yields

Daily, weekly and monthly

4. Explain the importance of a budget and budget control for a business.

6. Outline the term budget variance.

Cycle What reporting should happen A relevant procedure

Statistical reports a matrix that follows to illustrate

Booking channels report Monitoring all of your revenue

Software Function Features

Assessment Task 1: Checklist

Did the student provide a sufficientCompleted

Assessment outcome S NS DNS Resubmission Y N

Student result response

Assessment Task 2: Project

Ensure that you:

1. Carefully read the following information.

What do I need to demonstrate?

How will I provide evidence?

2. Carefully read the following scenario.

Review the following:

13. Allocate funds.

14. Meet with your team.

15. Monitor activities – month 1.

17. Monitor activities – month 3.

It is the end of month 3. The following has happened:

Account Month 1 Month 2 Month 3

Food sales 36,500 35,800 34,000

Beverage sales 23,000 24,500 21,000

Catering fees 10,000 10,200 7,200

Total income 69,500 70,500 62,200

The operating expenses are all correct.

19. Conduct research and write a budget report.

Has the following been completed? Yes No Comments

The student has satisfactorily reviewed the