Looks like last year the public's portion of the town budget development process was all of four meetings.

Begins work (May 1), first ever workshop (May 9), Public Hearing (May 19) and adoption (June 3).

Certainly not enough time for constituents to receive and understand, possibly not enough time for council members to fully grasp. Wasn't there concern about an inability of capturing any one expense for the town, such as gasoline, conveyed in local media outlets?  

That simply is not acceptable (unless council is allowing it). The town's budget format is appalling and should show past, current and future actual performance to adopted budgets.   It is understood a new, significant expense (and potential revenue) source is coming online this year, as a business plan for the Aquatic Center is to be unveiled to council members and the public in March.

There should be explanations of why something required less than what was budgeted, and especially when something went over the amount budgeted.

See a related State required report, comparing spending by locality.  There should be a table of every department showing the number of full or part time employees, by job classification. There should be a summary of goals accomplished by each department for the year, including where new systems where implemented using current year expenditures, and upcoming goals detailed as well.

Christiansburg residents should be far more concerned about the town's budget than that of the school board, which is the largest in the area. Or the county's, even though the majority of our real property taxes goes there (and so on to the school system, which is primarily funded by the state and feds).

At any point, business operators need to be constantly adjusting to market conditions.  Lower orders, fewer customers, increased costs.  Getting a handle on how government taxes and fees will play into these business plans at the mid-point of their fiscal year makes it harder to be nimble.  The same could be argued for individual filers who use the calendar year, rather than a fiscal year beginning in July.  Personal Finance 101 calls for knowing what you have coming in, and what you are spending for any single category. 

Citizens need to fully understand the town's budget -- understanding the whys behind costs, and the how much in exchange for the whats.  A better format and timeline for developing and adopting the town's budget, showing more detail -- historical, current and proposed -- is being called for.  Will council respond in such a way that encourages citizen education and engagement? 

See also the Virginia State Code (which town code must align with) as regards budget preparation, with special attention paid to sections 15.2-2503 - Time for preparation and approval of budget, contents (Effective January 1, 2009) and  15.2-2504 - What budget to show (which includes itemized and complete balance sheets of preceding fiscal year).