
Every line item of the Minimum Levels of Budgeting (.pdf) does not necessarily apply to every budget unit on campus. This list is provided only as a guide to building a simple initial budget. It also provides a common format in which all university budgets can be presented, facilitating budget consolidations and allowing for a more meaningful budget comparison.
When building a budget, resources should be identified for every line item that represents a significant portion of the budget unit's overall expenditure plan.