Budsjettdel

Budsjettdel is a budgeting term used in several Nordic languages to denote a specific portion of a budget allocated for a defined purpose, department, program, or activity. The word combines budsjett (budget) with del (part or section) and is commonly used in Norwegian and Danish budgeting practice, with close equivalents in related languages. In essence, a budsjettdel represents an authorization to incur expenditures up to a stated amount within a defined period, linked to particular objectives or outputs.

A budsjettdel typically includes a title or code, the amount allocated, the responsible unit, the applicable time frame, and often performance targets or indicators. It functions as a trackable unit within the overall budget, allowing managers and oversight bodies to monitor spending, explain variances, and report on results.

In public sector budgeting, budsjettdeler (plural) are used to present the budget by function, program, or department, supporting transparency and accountability. They facilitate budget execution, appropriation control, and audits. In private budgeting, the concept is similar to a budget item or line item, used to categorize costs and manage resources.

Creation and management usually follow the budget cycle: a proposed budsjettdel is defined during planning, approved by the relevant authority, and implemented during the budget year. Expenditure is then tracked against the del, with quarterly or monthly reporting and possible reallocation subject to approval.

See also: budget, line item, public budgeting, financial management.