User-Friendly Budget (UFB)
A summary section that every New Jersey town must prepare with its budget. It is shown to the public as part of the introduced budget and filed with the state Division of Local Government Services.
New Jersey example
A town cannot adopt this year's budget until it has sent the state the user-friendly budget section for last year's adopted budget. One required page lists the unused sick, vacation and other leave time employees have built up, broken down by type in days and dollar value.
Official source
Local Finance Notice 2023-21: N.J.A.C. 5:30 Readoption, Budget & Financial Administration
This is a plain-English summary. Rules and dollar amounts change, so check the official source or a professional before you file or sign anything.