Action Steps include reductions, add-backs, new programs, replacements, capital outlay, and additional personnel. Step #5: Submittal of Department Action Steps and Police and Fire Applications for Sales Tax Funding - Departments submit action steps for the next year. Performance measures are developed to gauge the output, efficiency and effectiveness of the proposed goals and objectives. Departments propose performance measures based upon future demand estimates and new management initiatives. Goals represent the purpose of programs while objectives identify their specific, qualitative aim. Step #4: Department Budget Requests - Departments evaluate existing program goals and objectives used to assess performance and fine-tune them for the coming fiscal year. Concurrently, revenues are evaluated on year-to-date collections to determine if the City will meet its expectations for the year and to develop projections for the upcoming fiscal year.

The “revised budget” for each department is not to be exceeded without approval of the City Manager. Step #3: Revise Year-End Estimates for Current Year - In April and May, management reviews current-year budgets and requires department directors to estimate expenditures for the remainder of the year. These objectives focus on weaknesses and threats and must relate directly to one of the approved Council-directed priorities and goals. Step #2: Strategic Plan Development - Department strengths, weaknesses, opportunities and threats are analyzed and short-term objectives for the next two years are set. The retreat is normally held in early February. Step #1: City Council Retreat – A multiple-day meeting designed for City Council to consider major policy issues that might impact development of the next year’s budget. Preparation of the budget is composed of six steps. The budget process occurs over a seven-month period through the collective efforts of department staff, division managers, directors, the City Manager and the City Council. The City of Lewisville operates on a fiscal year that starts Oct.

Texas cities budget calendar