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Budget Review Checklist


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Budget Review Checklist Read this Budget Review Checklist to find out how to evaluate corporate budgets. The checklist highlights the key items to be reviewed and evaluated, including Personnel, Travel, Supply & Materials, and others. It is best used with VIP Organizer software.

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Basic Considerations

  • Funding purpose. Check if the budget provides funds to the targeted audience
  • Allocation terms. Figure out whether budgeted funds will be allocated on basis of cost reimbursement or fixed price
  • Condition of payment. Confirm the funds will be available as either an lump sum or periodical payment
  • Funding sources. Identify the source of budgeted funds (e.g. government grant, business investment, charity, etc.)
  • Funding period. Know the period of time your budget is applicable
  • Budget limits. Be sure the budget has an established limit (percentage of total budget or maximum amount) that prevents overspending
  • Responsible personnel. Contact people responsible for budgeting to discuss funding matters and settle any issues before the funds are started to be utilized


  • Employee Types. Be sure the budget identifies key types of individuals involved
  • Cost basis. Figure out what basis for determining personnel costs has been applied to the budget (e.g. effort days, percentage of assigned workload, person hours)
  • Effort. Confirm the budget takes into account the time each employed person will require to complete assigned jobs
  • Unit cost. Identify and audit the amount of a unit cost for each employee
  • Consistency of costs. Be sure the budget takes into account anticipated increases (e.g. merit, bonuses, cost of leaving, etc.) in employee costs
  • Recruitment costs. Check whether the budget counts hiring and orientation costs
  • Staff training. Be sure the budget supports training and assistance service for students, new workers and qualified staff as well
  • Fringe benefits. Confirm the budget supports fringe benefits, including but not limited to vacation/annual leave time, sick


  • Travel Mode. Be sure the budget specifies what modes of travel are acceptable (air, auto, railway, etc.)
  • Allowable costs. Determine whether your budget includes allowable travel costs
  • Ground transportation. Confirm the budget allocates funds necessary for ground transpiration (e.g. taxi, rental car, limousine services) upon the termination of air travel
  • Local Support. Check if there is a need to cover on-site transportation costs of travelers
  • Additional costs. Check if your budget covers additional costs that may be required for special situations, for example excess baggage, long flights etc.

Supplies & Materials.

  • Office supplies. Check if the budget covers the cost of purchasing supplies and accessories needed to conduct normal office operations
  • Specialized materials. Confirm the budget allocates sufficient funds for unusual supplies and materials, including but not limited to reference books, specialized printing cartridges, computer software, data collection tools, others


  • Purchasing costs. Check whether your budget covers the cost of purchasing equipment, tools and machines necessary for your company/department/team
  • Rental/Lease costs. Be sure there are funds allocated to equipment lease/rental
  • Depreciation expenses. Check if there is a need to highlight depreciation costs in your budget


  • Phone installation. Check if there is a need to include an article in the budget dedicated to any new installation of telephones, voice devices, speakers, and other communication equipment
  • Phone usage. Check if funds necessary for the use of telephones, computers, and other communications equipment are allocated
  • Virtual communication costs. Determine whether the budget covers......

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