The budget process is the series of steps through which governments develop, deliberate, approve, and implement their annual budgets. For municipalities, this typically includes: establishing priorities and guidelines, departmental submission of budget requests, administrative review and compilation into a comprehensive proposal, presentation to council, public consultation and input, council deliberations and amendments, formal approval vote, implementation during the fiscal year, and monitoring and reporting. The process provides structure for translating community needs and political priorities into concrete financial decisions. Transparent budget processes allow public participation and hold governments accountable for spending choices.