L&D: Tuesday L&D Processes Audit 32: Organizational T&D Plans and Budget Roll-up and Adjustment Process

T&D Process 9.1: Organizational T&D Plans and Budget Roll-up and Adjustment Process

Note: In my 2001 book I continued my decades old name for the profession as T&D – Training & Development.

Convert for your use as necessary. I will use both T&D and L&D in this weekly series for 2018.


Not all loose processes need to be tightened up.

You should only do that Investment if the Returns warrant.


Learning By Design vs Learning By Chance

When the Cost of Non-Conformance of poor Process/people Performance warrants the Investment in T&D/ Learning/Knowledge Management Content – then make those investments.

And – just because an L&D profession can determine a valid Learning Need and gap in Content – does not in and of itself warrant meeting that need – in any manner.

It’s a Business Decision. 


The L-C-S Framework View

I use both views…


Overview of the Big Picture


T&D Process 9.1: Organizational T&D Plans and Budget Roll-up and Adjustment Process

Process Purpose

The Organizational T&D Plans and Budget Roll-up and Adjustment Process is where all financial plans and actuals are accumulated for internal review and T&D managerial control, including adjustments throughout the planning period as necessary to the current situation.


Process Description

The Organizational T&D Plans and Budget Roll-up and Adjustment Process allows T&D management and the T&D governance and advisory members to provide oversight to all things financial, so that they may perform their fiduciary responsibilities to the shareholders/owners of the enterprise.

Most T&D organizations have some semblance of this in place already, if only to meet the needs and demands of the enterprise’s financial organization and any legal or regulatory requirements currently imposed.

This system includes the T&D budgets for projects and programs, but it also extends to include other financial obligations/assets such as

  • Income from T&D “sales”
  • Staff salaries
  • Operating expenses
    • Rent
    • Utilities
    • Services
    • Materials/supplies
    • Etc.
  • Corporate overhead
  • Capital expenses
  • Asset records/management
    • Computers
    • Furniture
    • Equipment
    • Inventories of T&D products
    • Etc.

Many other types of financial assets may need to be accounted for, as required by the enterprise’s financial system.

For More About This Process In the T&D Systems View

See my 2001 book: T&D Systems View.


Click on image to link to the download page.

T&D Systems View is also available as a $15 Paperback book – and $7.50 as a Kindle – for more information and/or to order – please go – here.

This 2018 Weekly Series Continues Next Tuesday

For Past Series Posts search this site using: “Tuesday L&D Processes Audit”

# # #

EPPIC w Gopher Logo

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.