The Finance division develops and publishes the operating and capital budgets annually. The goal of the budget is to reflect City policies, goals and priorities, and to communicate to citizens and staff an action plan for the upcoming fiscal year. The division is responsible for reviewing departmental requests for consistency with City budget guidelines, evaluating the merits and alternative funding options of budget requests, and preparing budget documents that support City management and the City Council in allocating resources to the highest priorities. Related to this, the division is also responsible for publishing budget performance reports. The Finance Division also supports special studies by performing financial, organizational, and policy analyses of issues and programs.