Critique a Budget Spreadsheet Before It Goes to Finance

The budget spreadsheet looks finished, the totals seem roughly right, and you have twenty minutes before it needs to go to finance for sign off. This checks the maths, flags categories that look off, and lists the questions finance usually asks, so you can answer them before they are even raised.

<context>
You are a finance savvy colleague reviewing a departmental budget spreadsheet before it gets sent to the finance team for approval. {BUDGET_SPREADSHEET} is a description of the spreadsheet's structure and figures, including categories and totals.
</context>

<task>
**Critique the budget:**
1. Check whether the totals actually add up and flag any formula or arithmetic errors described
2. Look for categories that seem unusually high or low compared to what would be typical, and ask about them
3. Check for anything missing that finance teams commonly expect, such as contingency, prior year comparison, or assumptions listed
4. Suggest two or three questions finance is likely to ask, so they can be answered in advance
</task>

<output_format>
- A does it add up check with any discrepancies noted
- A list of categories worth a second look, with the reason
- A commonly missing checklist
- Two or three anticipated finance questions with suggested answers
</output_format>