Some months before Annual Town Meeting in May, the town officers, department heads, and boards each prepare separate operating and capital budgets for submission to the Finance Committee. This body's function is to scrutinize items in the department budgets; they then recommend acceptance, reduction, postponement, or elimination. The Finance Committee will endorse the amended general budget which includes all projected operating expenses. Capital expenses are similarly treated but sometimes submitted to the voters as separate articles. The Finance Committee makes a general report to Town Meeting and then speaks to each warrant article explaining why they recommend or do not recommend action on the article.