The annual operating and capital budgets are the financial plans for raising revenues and expending funds for Athens-Clarke County departments and appointed and constitutional officials. The budget year begins on July 1. In advance of the beginning of the fiscal year, operating and capital budget requests are submitted for review by the Manager and the Mayor. The Mayor submits a recommended budget to the Commission for review no later than April 30 each year. The Commission reviews the Mayor’s Recommended Budget and can make changes prior to adopting the budget in June.