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They are responsible for the post-production process, during which they maintain clarity of information and good channels of communication between the producer, editor, supervising sound editor, the facilities companies (such as film labs, CGI studios and negative cutters) and the production accountant. Although this is not a creative role, it is pivotal in ensuring that the film's post-production budget is manageable and achievable, and that all deadlines are met. Because large amounts of money are involved, and most of a film's budget is spent during production, the post-production period can often be difficult and challenging. wikipedia