有一个圆柱体侧面展开正好是一个边长31.4厘米的正方形，求它的表面积．

Which of the following steps is least likely to be an administrative step in the capital budgeting process（）

A. Arranging financing for capital projects.

B. Conducting a post-audit to identify errors in the forecasting process.

C. Prioritizing projects according to project profitability and company resources.