Mich. Comp. Laws § 141.422a: Definitions; A, B.

Sec. 2a.

"Administrative officer" means an individual employed or otherwise engaged by a local unit to supervise a budgetary center.

"Allotment" means a portion of an appropriation which may be expended or encumbered during a certain period of time.

"Appropriation" means an authorization granted by a legislative body to incur obligations and to expend public funds for a stated purpose.

"Budget" means a plan of financial operation for a given period of time, including an estimate of all proposed expenditures from the funds of a local unit and the proposed means of financing the expenditures. Budget does not include any of the following:

A fund for which the local unit acts as a trustee or agent.

An internal service fund.

An enterprise fund.

A capital project fund.

A debt service fund.