A budget manual details the budget process. One of the areas that must be included in the budget manual is the communication and distribution process. As one budget is completed it must be sent to all the departments whose budgets are based on that already completed budget.
Employee hiring policies should be included in the personnel manual, and they are not necessary for budget preparation.
Documentation of the accounting system software is not needed for budget preparation and is not included in the budget manual.
A chart of accounts is included in the accounting manual, not the budgeting manual.
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