Department heads play a crucial role in assisting the Governing Board and the Budget Officer in the development of a structurally balanced budget. In this session, presenters will cover the role department heads play in the budget process, the importance of staying within adopted or amended budget levels at all times, and discuss why department heads may not be able to incur expenses equal to the full adopted amount of appropriations. CFOs, CEOs and Governing Board Members are also encouraged to attend this session.