CREATE TABLE table_27548 ("Authority" TEXT, "Rate or precept" TEXT, "Budget limit  ( \\u00a3m ) " TEXT, "Budget plans  ( \\u00a3m ) " TEXT, "Rate limit  ( p ) " TEXT, "Rate change  ( % ) " TEXT, "Desired rate  ( p ) " TEXT, "Desired rate change  ( % ) " TEXT)

What is the authority who set the budget limit ( m) at 900?
SELECT "Authority" FROM table_27548 WHERE "Budget limit (\u00a3m)" = '900'
SELECT "Authority" FROM "table_27548" WHERE "Budget limit (\u00a3m)" = '900'