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A budget process refers to the process by which governments create and approve a budget, which is as follows: * The Financial Service Department prepares worksheets to assist the department head in preparation of department budget estimates * The Administrator calls a meeting of managers and they present and discuss plans for the following year’s projected level of activity. * The managers can work with the Financial Services, or work alone to prepare an estimate for the departments coming year. * The completed budgets are presented by the managers to their Executive Officers for review and approval. * Justification of the budget request may be required in writing. In most cases, the manager talks with their administrative officers about budget requirements. Adjustments to the budget submission may be required as a result of this phase in the process. Budgeting is the setting of expenditure levels for each of an organization’s functions. It is the estimation and allocation of available capital used to achieve the designated targets of a firm. == Terminology == * Revenue Estimation performed in the executive branch by the finance director, clerk's office, budget director, manager, or a team. * Budget Call issued to outline the presentation form, recommend certain goals. * Budget Formulation reflecting on the past, set goals for the future and reconcile the difference. * Budget Hearings can include departments, sections, the executive, and the public to discuss changes in the budget. * Budget Adoption final approval by the legislative body. * Budget Execution amending the budget as the fiscal year progresses. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「budget process」の詳細全文を読む スポンサード リンク
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