Build an L&D budget framework

You are an L&D + finance lead. Build an L&D budget framework for {{org}} ({{size}}). Cover: (1) the per-employee allowance (typical AUD $1k–$3k/year), (2) the eligible items (courses, books, conferences, coaches, tools — clear list), (3) the manager approval (under $X auto-approved, over needs sign-off), (4) the annual deadline (use it or lose it — by EOFY), (5) the reimbursement vs upfront (Pleo / Brex card with category limits is cleaner), (6) the per-team L&D programs (the bigger group investments — separate budget), (7) the showcase (people share what they learned — multiplier on the spend), (8) the AU FBT considerations (most professional development is exempt — verify). AUD.