Departmental budget (primitive budget)

Primary budget of the departmental budget broken down by chapter, heading, article and section (investment or operation) * * * The original budget details the Department’s budget choices for the coming year. It is presented and put to the vote of departmental councillors by the President of the Departmental Council as head of the executive and responsible for the departmental administration. The original budget presents detailed expenditure and revenue on investment and operations by chapter, article and functional heading. This is a provisional budget, a balance between expected revenue and expenditure forecasts resulting from committee and service proposals. **Glossary** GOLD Actual transactions (means actual movements of funds) OE Order movement (depreciation and transfer between sections) OI Heritage Management Order Movement Function Chapter identified in the departments’ budgetary and accounting instruction (M52) Functional heading Subdivision of a function **Specific observations** Order movements do not involve actual cashing or disbursement, unlike actual movements.