Clients regularly bring us a ledger in which the largest category is Miscellaneous. When we open it, Miscellaneous contains a single entry: surprise tuna, $212.40, eleven transactions, all after midnight.
Surprise is a feeling, not an account. A budget needs categories that survive an audit, so we recommend filing the purchase under Protein, Emergency, or under Morale, Operational. Either will be accepted by any reasonable examiner who has also been awake at midnight.
If the tuna was genuinely a surprise to you, we would like to know who else has access to the cupboard. That is a controls problem, and controls are what we are for.
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