For a given financial year, budgets could be entered for each of the departments in ITS (see ITS Organization Codes).  The majority of the budgeting was done in account 9850 - Equipment purchases over $2,500 - but lower cost items, such as PCs, were bought out of 9851.

The Banner accounting system allowed what was called "Activity Codes" to be added to an account, to aid in the tracking of expenses, and we used this to good effect (see Activity Codes).  We used the Banner Activity Codes to identify our projects, and coded all purchase orders and invoice payments accordingly.

Unspent capital was carried forward into the new year, so we held that in a separate field so that budgeted and actual expenditure for the current year was not confused by the amount of carryover.  For reporting purposes, especially during the budget development and approval stages, we also kept separate fields for the requested and approved budget amounts.