The Budget department prepares and manages the Town's budget through a variety of activities and functions that are consistent with established Town policies and State statutes.  The annual budget is developed from input from each department and from detailed analysis by the budget staff.  The City Manager and the Finance Director review and configure individual budgets with department heads before presenting them to the Town Commission for review and approval.  The budget includes both the operating budget (which includes salaries, operating expenses and capital expenditures), as well as the Capital Improvement Plan (CIP),  which includes significant multi-year capital expenditures for design, maintenance and construction projects.