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=LET (Spend,SUMIF (T_Budget [Category],E2,T_Budget [Cost]),IFS (Spend>F2,"Over budget",Spend=F2,"Budget hit",Spend> (F2*0.9), ...

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The next layer is risk. Manual processes are inherently error-prone. A missed DSR deadline can trigger regulatory penalties; an incomplete deletion may resurface in litigation; an inconsistent ...

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