The City follows these procedures in establishing the budgetary data reflected in the financial statements: 

On or before May 1, the City Manager submits to the City Commission, a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them for the general and special revenue funds. Informational summaries of projected revenues and expenditures are provided for all other City funds, as well as estimated total costs and proposed methods of financing all capital construction projects. A public hearing is then conducted to obtain taxpayer comments. Before May 31, by resolution, the approved budgets of the City are adopted on the department level basis for all governmental funds for the ensuing fiscal year, in accordance with Public Act 621 of the State of Michigan.