Budgeting · The budget · Element
The owner
Who is accountable for the line.
The part
What it is
A line with no owner is spent by whoever has access and explained by nobody.
Ownership should sit with someone who can actually influence the spend, not with whoever holds the budget system.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.