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Conclusion <br />Preparation of the Financial Plan and annual budget are closely linked. <br />The first year (2023) is usually adopted in conjunction with the annual <br />budget. Projects and financing sources outlined for subsequent years <br />(2024-2027) are not authorized until the annual budget for those years <br />is adopted by Council. The out years serve as a guide for future <br />planning and are subject to further review and modification. <br />Community Development projects included in the Plan requiring <br />competitive bidding will continue to go through the appropriate council <br />approvals outside of this document. <br />Citywide 2023 projects were all approved on December 12, 2022 with <br />the 2023 Annual Budget, except for: <br />Balance Air Handlers (Project #CW-96) <br />Public Works Facility (Project #CW-225) design for $350,000 in 2023