Which item is least necessary to include in a budget justification proposal?

In a budget justification proposal, it is essential to provide a clear rationale for funding requests, ensuring that each expense is justifiable in context. A literature review, while informative and relevant for establishing the program's importance, is less directly necessary compared to other components that serve to make the budget comprehensible and justifiable.

The other elements significantly enhance the persuasiveness of the proposal. An outline of specific expense categories helps reviewers understand where funds will be allocated and ensures transparency. A list of detailed formulas for expense calculations demonstrates how the budget was constructed and confirms that expenses are calculated logically and accurately. Additionally, a clear description of the need for each expense category allows stakeholders to see the necessity behind the proposed expenditures and links them back to the goals of the program.

Thus, while a literature review could enrich the proposal by providing background and context, it does not play the same critical role in justifying the specific budget request as the other components. Therefore, it's considered less necessary in the immediate sense of budget justification.