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Knowledge of, and ability to apply, policies and practices for planning and administering a budget.

Behavior Statements

Proficiency Level 1 - Basic understanding

Explains the various purposes and uses of budgets.

Summarizes the budgeting process cycle, necessary inputs and reporting requirements.

Lists essential elements of a budget.

Describes major budget items in own organization in general terms.

Proficiency Level 2 - Working experience

Applies established organizational practices in budgeting.

Uses budgeting and charge-back practices within own area.

Supplies supporting information and justification for major line items.

Under guidance, produces budget reports of planned vs. actual expenses with variances explained.

Documents capital appropriations and project authorizations.

Proficiency Level 3 - Extensive experience

Develops and manages large and important budgets.

Uses organization's preferred budgeting software tools.

Compares planned budgets vs. actual expenditures, identifies, reports, and explains variances.

Works with business managers to create appropriate budget amounts.

Participates in developing budget adjustment procedures and practices.

Evaluates past business decisions and associated budgetary considerations and impact.

Proficiency Level 4 - Subject matter depth and breadth

Ensures organizational budgeting practices meet regulatory requirements.

Discusses alternative budgeting strategies versus business situations.

Champions importance of rigor in budget managing, reporting, and explaining.

Monitors and ensures adherence to organization's financial practices and standards.

Reviews and approves all major budget adjustments; negotiates and reconciles line item variances.

Introduces technologies, policies, and programs for more effective budget management.

Interview Questions

  • What types of technical or software solutions have you used to plan and control your organization's budget? What impact did these solutions have on your budgetary "operations?"
  • What types of policies were in place to ensure that appropriate approvals were obtained before a budgeted amount was exceeded?
  • Tell me about a time that you had some control over spending in your last organization. How did you make sure that expenses didn't exceed budgeted amounts?

Titles with Shared Competencies