Prior to the start of each new fiscal year, each unit must prepare an expense and revenue budget and process the necessary transactions to record this budget in MAP.  First, the unit must determine what amount of resources will be available for its use.  Then the unit must determine how it wishes to use these resources to address its programmatic priorities in line with financial accountability.  Finally, the unit must take the necessary steps to record the appropriate budget amounts in MAP.  At this point the Beginning Budget, which incorporates the initial expense and revenue budget for the fiscal year, exists for the unit to utilize at the start of the fiscal year.