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Chapter 11

Owning a Budget You Didn't Build

I inherited someone else's budget. It was wrong before I arrived.

18 min read
This is real

"Tom is $67,000 over budget on headcount. His predecessor budgeted for 6 staff. He has 7. He's owning a variance he didn't create."

Tom, Head of Operations

Key concepts

Concept 1

30-day budget audit

Pull 6 months of actuals. Compare to budget. Find the gaps before they become your variances.

Concept 2

Reforecasting

If the inherited budget is wrong, reforecast in week three. After that, you own it.

Concept 3

5 lines to watch

Headcount, contractors, software, marketing, allocations. Most inherited problems live here.

Flashcard deck

Tap a card to flip.

Knowledge check

Q1

When should a new manager audit their budget?

Q2

Which line is most likely to hide an inherited problem?

Q3

An allocated cost is:

Red flag alert

First 30 days in a new role — audit the budget before you own the variances.

Questions to ask your finance team

  • 1.Can I get six months of actuals for my cost centre, line by line?
  • 2.What is the process for requesting a budget reforecast?
  • 3.Are there costs allocated to my budget that I'm not directly controlling?