What is the difference between an expense budget and a bottom line contribution budget?
For non-revenue-producing departments the budget is an expense budget with a fixed total (called FY10 Guideline). Departments may shift the budget dollars among the various lines – but cannot exceed the fixed total expense budget (“Guideline”). If you are responsible for multiple departments, you have the option to shift budgeted funds among the departments under your control; this flexibility enables you to better match resources with your assessment of shifting program needs. In other words, when you submit the budgets for the departments you control – you will be held to the total “Guideline” for your combined departments.
