A budget is a financial plan for a fiscal year at a given period. In the United States, there are different kind of budget such as the Federal budget. These budgets pass through different channels. In a local government, the budget has four phases.
The Budget officer,or administrative officer or chief executive begin the process- they propose the budget.
Budget committee reviews, lists and comments on the budget. They also determine who can be on the board.
Budget is adopted and certified by county tax assessor.
Members of the board which is composed of either parishes, school boards for district authorities, make changes and approve the budget. All actions are finalized before it is implemented.
Decisions for approval is determined by public inspection and public hearing. Change of operations on the original adopted budget influences the decisions of the proposed budget.