Daily Archives: September 29, 2018


Ten Key Concepts of Cycle-based Budgeting — Part I

Cycle-based Budgeting (CBB) is built on ten key concepts, which you will see throughout this web site and in the toolkit. You can use these ten terms to help explain to your colleagues what CBB is about, why it can be helpful, and how to do it.  Due to its length, this post is divided into two parts. In this part, the following five key concepts are presented: Budget as InvestmentInvestment ItemInvestment Item OwnerInvestment CycleExpected Return BUDGET AS INVESTMENT Differentiating certain budget items as investments sets the conceptual foundation for approaching those financial resources differently.  A school district’s budget is generally […]