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|  DOE-HDBK-1117-99
A.23 Budgeting
The purpose of this subject area is to enable the candidate or incumbent to become
knowledgeable in the cost controls area from an overview perspective. Topics for consideration
include:
SUBJECT
TOPIC
Responsibility for cost control
Budgeting
Budget review and approval process
Role of budgeting in the achievement of established goals and
objectives
Budget system used to support goals and objectives
Budget concept used by assigned personnel
Periodic budget variance reports
Preparation and submittal of budget change requests using
appropriate procedure
Preparation of cost-tracking and reporting documents
A-29
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