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The budget may be broken down by business unit (marketing, sales, product), expense account (payroll, office costs, travel & entertainment), or other relevant category. ",{"type":64,"attrs":157,"content":159},{"level":158},3,[160],{"text":161,"type":70},"Important elements",{"type":74,"content":163},[164],{"text":165,"type":70},"As well as separating costs into budget categories (see below), a line item budget should include data from the previous year and a projection for the year to come. Good budget templates therefore include three columns, with line items set out for each. ",{"type":64,"attrs":167,"content":168},{"level":158},[169],{"text":170,"type":70},"Previous year's expenses",{"type":74,"content":172},[173],{"text":174,"type":70},"Show the actual amount spent for item class in the previous financial year. 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Spendesk connects the template with real-time spend visibility and automated expense reporting so teams can import transaction data, tag line items, and use Spendesk's automated reconciliation to identify overspend and update projections without manual ledger work.",{"_uid":609,"title":610,"component":592,"description":611},"82741aaf-812c-4bb7-892f-904840473cf5","Can I use the template for departmental budgets and approval controls?",{"type":61,"content":612},[613],{"type":74,"content":614},[615],{"text":616,"type":70},"Spendesk's template supports departmental budgets and can be paired with Spendesk approval workflows and virtual cards to enforce per-line-item spending limits. 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