Finance Director Jim Murgia explained how he works with the Finance Committee (a board appointed by the town moderator) to create a budget to be voted on at town meeting. The process takes months, involves department heads, elected and appointed boards, including the capital outlay committee and the revenue forecasting committee, the assessors office and of course, the governor's office and the state's legislative branch. How much money will Canton get from the state? What will taxes bring in? How will the economy impact revenue? Which capital project is more important? How will health benefits impact the budget? The unions? Tifs? How will revenue be divided between the schools and the municipality? All this has to worked out before the warrant is printed and then the voters take in all the information before them and make the final decisions at town meeting.