In the Jul 2003 ALG Software Budget Reforecasting Survey, 73% of the respondents indicated that they were using Excel spreadsheets. Now, two years later, 69% of survey participants still say that they use the same software. And their desire to reforecast is as strong as it ever was. Companies admit they want to do a better job of budgeting and reforecasting, but they appear to be unwilling to make the effort. For a budget to be effective, it should mesh smoothly with a company's strategic plan. However, the 2005 survey shows most organizations have not been able to closely integrate the budgeting process with scorecards and metrics management. Nonfinancial performance metrics such as customer satisfaction, product or service quality, and employee turnover have an important role to play in the budgeting process. As the survey clearly shows, companies are intensely interested in improving their reforecasting ability. How they aim for that target depends on their business model.