Page 40 - GFOA Draft 2
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CITY OF SAGINAW
                                                  BUDGET PROCESS





             BUDGETARY CONTROL AND AMENDMENT
             The level of budgetary control is the department level in all funds. When budget adjustments among
             departments  and/or  funds  are  necessary,  they  must  be  approved  by  the  City  Council.  If  budget
             revisions are needed, a public hearing is set and a detailed report describing the amendments is
             presented to the City Council for discussion. Amendments are then adopted by a City Council vote.
             These approved revisions then modify the original budget.


             The City Council can amend the total appropriations for an individual fund. The City Council may
             also  approve  the  transfer  of  appropriations  within  funds.  This  occurs  most  often  in  the  case  of
             capital improvement projects, where savings in one project are transferred to another project. These
             amendments, as well as uses of any contingency accounts also require Council approval.






























































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