Budget Phases
                                                  Needs Assessment
                                                          Phase
                                                      January - May
                         Implementation                                         Policy & Strategy
                              Phase                                                   Phase
                             October                                               March - July
                                                         Financial
                                                           Trend
                                                              z
                                                         Analysis
                             Adoption                                        Budget Development
                              Phase                                                    Phase
                           September                                              May - August
                                                 Review & Modification
                                                          Phase
                                                  August - September
                                                                                                           33