Information Used to Prepare the Budget
A good annual budget begins with sound estimates and well-supported
budgetary assumptions. Spending levels and financial resources must be
accurately gauged at budget preparation time to ensure that planned services
are properly funded. To develop sound estimates, budget officers should avail
themselves of as much pertinent data as possible. While valuable information
is available from a number of sources, the
budget officer should also
work
closely with department heads to develop a realistic annual budget.
https://www.osc.state.ny.us/localgov...getprocess.pdf