The annual budget is a document that serves as a guidebook for future spending in a community. It is not simply a book full of numbers, but rather, an action plan that outlines the priorities for the coming year. The process for creating the annual budget begins in the spring of each year a culminates with a public hearing that takes place in August. After the public has had a chance to voice their opinion on future spending the Council approves the budget and submits it to the State. The following chart outlines the process that is followed on an annual basis. The culmination of this work results in the budget document.