Budgetary Control Process

A Budgetary Control Process is a control process to assess whether financial outcomes align with financial plans.

• Context:
  • It can be supported by a Budgetary Control System (such as OpenGov's)
  • It can (typically) involve a Budget-to-Actuals Analysis (with expenditures analysis and revenues analysis) and a Budget-to-Forecasts Analysis.
  • …
• Example(s):
  • City of Palo Alto's Budgetary Control Process.
  • OpenGov's Budgetary Control Process.
  • …
• Counter-Example(s):
  • a Budget Planning Process.
  • a Product Development Control Process.
• See: Financial Audit.

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