If your unit is the Fund Owner of a Non-centrally Controlled Fund, an estimate should be made regarding the amount of revenue anticipated for the new fiscal year.  This revenue amount should address all revenue reasonably anticipated to be received in the new fiscal year .  This revenue budget amount should not include any amounts from the Beginning Balance.  Units should not establish revenue budgets on Centrally Controlled Funds. Revenue budgets on Centrally Controlled Funds are established by the Office of Budget Planning. 

Revenue budgets can be estimated by identifying historical revenue amounts and adjusting to reflect factors anticipated to impact the new fiscal year. These factors may include changes in the amount of revenue generating activity, such as changes in sales levels, as well as changes in the rate to be charged per “unit”.