Which of the following is NOT an essential element for meeting minutes?

Meeting minutes serve as a formal record of the proceedings and decisions made during a meeting. The essential elements typically include the names of attendees, details regarding the next meeting, and action items that summarize tasks assigned to individuals or groups.

Including a budget review in meeting minutes is not universally critical to every meeting. While it might be relevant in meetings focused specifically on financial decisions or budgetary planning, it is not a standard element in all meeting minutes. Hence, recognizing that budget reviews are situation-dependent clarifies why they would not be deemed essential across the board. The purpose of minutes is to capture actions taken and decisions made, rather than detail every discussion topic that may not apply to all meetings.