- Establish a budget
  committee
- Determine who is
  responsible for the budget
- Determine who adopts
  the budget
- Determine the fiscal year
- Create a budget sheet
- Predict income
- Plan for future
  expenditures
- Implement operating
  control procedures
- Local Union Credit
  Cards Beware
- Evaluate existing
  procedures
- Control cash
  disbursements
- Handle vouchers
  and invoices
- Handle cash receipts
- Amend the budget