The City Manager, Finance Officer, Department Heads and other support staff begin preparation for the next year’s fiscal budget beginning in May of each year. The Five Year Capital Improvement Plan (CIP) is reviewed as part of the budget process. Each department develops goals for the year. Budget workshops are then held the third week of August. The budget ordinance is then adopted at the first meeting in September. Annually, the City Manager drafts a Budget Message to the Community, Mayor, and City Commission detailing the upcoming budget year. In addition, the letter includes budget highlights.