A budget process refers to the process by which governments create and approve a budget. · 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.

The process of preparing a meaningful and useful budget is best undertaken as an organised and structured group exercise.  The budget process involves asking a number of questions.  These start with plans and goals, not numbers.  These questions can only be answered by programme and finance staff working together:

• What are the objectives of the project?
• What activities will be involved in achieving these objectives?
• What resources will be needed to perform these activities?
• What will these resources cost?
• Where will the funds come from?
• Is the result realistic?

Once the budget has been agreed and the activity implemented, the process is completed by comparing the plan (budget) with the eventual outcome to see if there is anything we have learnt or could do differently next time.