It is a good practice to prepare the utility portion of the POM/utility budget by:

a. using the most current cost figures available, minus a percentage calculated from cost cutting goals for the coming year.
b. using the prior years cost figures, being the most recent, they are the most reliable
c. adding an inflation-based percentage to the prior years actual costs
d. working with the actual units of energy purchased (kwh,gallons,liters, etc) and trying to secure prices for the coming year from suppliers

Answer: d. working with the actual units of energy purchased (kwh,gallons,liters, etc) and trying to secure prices for the coming year from suppliers