The City of Manhattan, Kansas, prepares an annual Budget Book, a comprehensive budget document, each year. It includes departmental and citywide budget details. Similar to the City of Chesapeake, Virginia (Illustration 12–2), Manhattan’s annual budget calendar covers the operating and capital investments.

Required
Access the City of Manhattan, Kansas’s Budget Book at https://cityofmhk.com/ 1939/Budget-Information-Center. Within the document, locate the city budget calendar. Prepare a memo that compares Manhattan’s budget calendar to Chesapeake’s budget calendar detailed in Illustration 12–2.