Based on Memos to the Governor, what are some of the key steps in the budgetary

Based on Memos to the Governor, what are some of the key steps in the budgetary process? In your view, what is the most important stage of the budgetary process? What are some of the issues all incoming governors face? Finally, if you were governor, what would you prioritize if a major challenge impacted your state, something like a pandemic?
I have attached the book “Memos to the Governor”