Budgetary Costs

• Estimate the total cost of the initiative.
• Explain the direct and indirect costs associated with the budget.
• Include direct and/or indirect expenditures and their associated costs (e.g., salaries/wages, facilities, equipment, material/supplies, travel, consultants).
• Include capital expenditures.

Budgetary Sources

• Explain the budget source for the initiative. Include details related to public sector funding and other relevant sources of funds.

Budgetary Approach

• Analyze how a performance-based budget approach will support the budget proposal. Note: Review Table 6-1 in Ch. 6, "Budget System Reforms: Trying to Make Better Choices," ofFiscal Administration.
• Identify 2-3 desired performance outcomes of the initiative.
• Explain the budgetary costs required to track and meet the desired performance outcomes.

Accounting

• Explain the ensure consistent accountability and transparency in the budget process.
• Explain how the budget will be audited or reviewed and the review process.
• Explain how the measure outcomes or progress of the initiative through the budget.
• Explain strategies will use to reduce or prevent errors.