Chapter 12, Problem 15.3EP

Which of the following steps would not usually be part of the budgeting process?

1. a.      Heads of operating departments prepare budget requests.
2. b.      The chief executive (mayor or city manager, as appropriate) formally adopts the budget, thus giving it the force of law.
3. c.       One or more public budget hearings are held.
4. d.      The budget officer and other central administrators review and make adjustments to department requests.