budgetunderlag

Budgetunderlag is a Swedish term describing the data package and documentation that form the basis for a budget proposal. It encompasses the information an organization uses to forecast income and expenditures and to justify how resources will be allocated. The budgetunderlag typically includes historical financial results, projected revenues and costs, investment plans, cash flow analyses, and staffing assumptions, as well as price and wage development, policy decisions, and legal or contractual constraints. It may also contain risk assessments, sensitivity analyses, and scenarios for different funding conditions.

Its main purpose is to provide a transparent, analyzable, and auditable foundation for budgeting. It supports decision-making, resource allocation, financial control, and accountability, and it serves as a reference during the monitoring and evaluation of performance against the budget. The budgetunderlag is used to prepare annual budgets and longer-term financial plans.

In Swedish public sector bodies such as municipalities or county councils, the budgetunderlag is prepared by the finance function, reviewed by management, and adopted by the political or executive body. It is typically updated during the budget year to reflect changes in conditions and policies. While most associated with public budgeting in Sweden, the concept can also appear in private sector budgeting under the same label, where it denotes the data package underpinning the budget.