In one sense, the budget process never stops. As Councillors, our eyes, ears and especially our minds, should be constantly open to ideas and suggestions. Some will be more achievable than others, but it's healthy to dream too.
At the back of the Good Councillor's Guide is a table of all of the powers and duties of a local council, with their legislative references. I use this as a pre-budget training aid, going through line by line discussing the relevance of each to our parish. It can stimulate some really interesting debate about potential projects.