What part of the budget process is typically done last?

The adoption phase of the budget process is typically the last step that municipal finance officers undertake. During this phase, the governing body officially approves the budget after a thorough review and any necessary discussions or amendments. This process concludes the budgeting cycle, allowing for the implementation of the budget as approved.

Before adoption, several critical steps occur, such as the introduction of the budget, public hearings, and any public notifications required to inform citizens about the budget and its implications. Each of these steps serves to ensure transparency and allow for public input, but none finalize the budgeting process like the adoption does. Adoption represents the culmination of the budgetary efforts where the proposed budget is officially sanctioned and becomes the financial plan for the upcoming fiscal period.