Framework catalogue
The catalogue organises representative frameworks that document structural elements of budgeting systems. Each entry comprises a formal definition of category hierarchies, an allocation rule set, scheduling metadata, and governance annotations. Category hierarchies specify label conventions and permissible sub-structures to ensure consistent aggregation and disaggregation across reporting horizons. Allocation rule sets are rendered as conditional constructs or deterministic formulas that describe how resources are mapped to categories based on inclusion criteria and thresholds. Scheduling metadata records planning intervals, review cadence, and expected reconciliation points. Governance annotations identify control nodes, delegated authorities, and required attestations. Examples within the catalogue are described analytically and employ neutral phrasing to present alternatives in canonical form. The intention is to provide reference templates that can be studied, critiqued, or adapted by analysts without prescriptive endorsement.
Representation conventions
Representation conventions include explicit field names for provenance, version identifiers, and changelog entries. Designs supply mapping tables for category-to-account correspondences and provide sample reconciliation matrices that indicate expected validation checks between plan and operational records. Where multiple representation patterns coexist, the catalogue presents each pattern with its structural trade-offs, constraints, and typical governance implications, enabling comparative analysis and methodological clarity.
Catalogue visual
Editorial representation that pairs category maps with scheduling lanes and control annotations.
Analytical templates and process definitions
Analytical templates provide structured fields and procedural sequences to capture the lifecycle of a budget element from initial classification to periodic review. Each template contains schema definitions for metadata (identifier, author, effective date), a classification block (primary label, secondary label, tags), an allocation block (rules, inputs, computed outputs), and a review block (frequency, controller, reconciliation checklist). Process definitions enumerate explicit tasks and decision nodes: initial drafting, internal review, delegated approval, publication of an operational plan, periodic reconciliation, and archival. Decision nodes reference required artifacts and acceptable tolerances for discrepancy. Templates also include a minimal set of validation checks expressed as boolean conditions or threshold comparisons to aid automated reconciliation where systems are integrated. The templates are neutral in tone and emphasise clarity of representation to facilitate reproducible comparison and critique across institutional contexts.
Validation and traceability
Validation provisions articulate reconciliation procedures and provenance recording. A traceability model prescribes fields for source documents, timestamps, author identifiers, and change descriptions. Reconciliation procedures specify inputs to be compared, accepted variances, and escalation paths for exceptions. The aim is to produce auditable records that enable third-party review of structural decisions and changes over time.
Implementation notes
Implementation notes focus on representation patterns rather than system-specific instructions. Notes summarise common integration points, such as ledger mapping or reporting exports, and provide guidance on preserving semantic clarity when translating an editorial template into a technical schema. The documentation deliberately avoids vendor-specific recommendations and instead emphasises neutral modeling conventions to support interoperability and review.