In accordance with Kansas statutes, the City of Manhattan annually adopts a balanced budget, meaning total resources in each fund are equal to total expenditures. This process begins on Jan. 1 as each department submits its capital improvement requests. Only high priority and highly justified requests for capital spending are approved as part of the annual fiscal budget. The City Commission approves the city budget in August, after five work sessions on the budget are held open to the public and televised locally.