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• <br />Develop a Budget Consistent with Approaches to Achieve Goals•8. Develop a process for Preparing and Adopting a Budget•9. Develop and Evaluate Financial Options•10. Make Choices Necessary to Adopt Budget•Sample Considerations:•Develop a budget calendar•Identify opportunities for stakeholder input•Prepare revenue projections•Prepare expenditure projections•Evaluate revenue and expenditure options•Develop a capital improvement plan•Present the budget•Adopt the budget <br />22 <br />Budget Elements