During the year, the Cortlandt City Council approves a budget revision, reducing estimated revenues-sales taxes by $10,000 and increasing appropriations--fire department overtime by $5,000. As a result:

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When a budgetary revision takes place, the budgetary appropriation for one department may be reduced to supplement the appropriation amount for another department. In some cases, estimated revenues may be reduced and department appropriations or estimated fund balance reduced to maintain a balanced budget. In other cases, fund balance may be reduced to supplement the appropriation amount for a shortfall within a department. When original budgetary appropriations are recorded in a government's records, they are credited. When appropriations must be reduced in budgetary accounts, they are debited.

During the Year, the Cortlandt City Council Approves a Budget