A budget presentation is a formal meeting where municipal administration presents the proposed budget to council and the public. The presentation typically includes an overview of the budget's context (economic conditions, growth projections, key challenges), major spending priorities, revenue sources, proposed tax impacts, and capital plans. Chief Administrative Officers or Chief Financial Officers usually lead presentations, with department heads available for detailed questions. Budget presentations begin the public phase of budget deliberations, providing councillors and citizens information needed for meaningful debate. Many municipalities livestream presentations and post presentation materials online to maximize transparency.