The proposed budget is presented to the City Council, and a Citizen's Summary of the Budget is transmitted to the general public in the form of a newspaper insert, handout, video or combination of these formats. A citizen committee appointed by City Council reviews the budget and reports their findings/recommendations to the Council. Public hearings are held, and the Council adopts the budget and tax levy consistent with the City Charter and State law. Implementation Phase - Departments exercise budgetary control throughout the fiscal year. Expenditure patterns are examined, compared to budget plans and corrective action, if necessary, is taken during the fiscal year. Monthly financial reports disclose the City's actual revenue, expenditure and fund balance performance as compared to the budget plan.