A document that provides budgetary appropriations necessary for expenditures. The Uniform System of Accounts for School Districts requires that the adopted budget be recorded in the districts accounts. This is done through budgetary appropriations entries, which are made at the function level – for example, Teaching – Regular School – and object level, 2110.2 Equipment, in at least the same detail as the SBM budget document. See www.emsc.nysed.gov/mgtserv/gemsho.htm and click on 2003-2004 SBM-1.