While I do not expect you to submit an actual budget to me, this is an exercise in providing good instruction to your employees. The better your instructions, the more accurate their response. In order to provide accurate instructions, you will need a basic understanding of the budgeting process. Please feel free to seek out additional information as you feel is necessary. This link will send you to a typical budget for an office building (http://media.buildingsmedia.com/pdfs/B_0606_AnnualExpenses.pdf). This should give you an idea of the type of information you will want your employees to provide to you.