GFOA APPROVES NEW BEST PRACTICES.
Author | Mucha, Michael J. |
Position | Perspectives |
GFOA Best Practices identify specific policies and procedures that contribute to improved government management and provide recommendations for governments to follow. They aim to promote positive change, emphasizing proactive steps a government should be taking. Similarly, GFOAs advisories identify specific policies and procedures necessary to minimize a government's exposure to potential loss in connection with its financial management activities. For many advisories, GFOA provides specific recommendations on how to avoid risk or loss, either proactively or retroactively, in response to current events or trends. GFOAs standing committees develop the best practices and advisories, which are forwarded to the GFOA Executive Board for approval. At GFOAs executive board meeting on September 28, 2018, GFOA approved 14 new or revised best practices and advisories:
* Administering Economic Development Agreement
* Coordinating Economic Development and Capital Planning
* Accounting for Leases
* Accounting and Financial Reporting for Fiduciary Activities
* Types of Legal Counsel
* Investment of Bond Proceeds
* Selecting Third Party Investment Professionals for Pension Fund Assets
* Investment Fee Guidelines for External Management of Defined Benefit Plans
* Investment Program for Public Funds
* Payments Made by Governments
* Receivables and Handling Receipts in the Treasury Office
* Evaluating Service Delivery
* Capital Budget Presentation
* Public Engagement in the Budget Process
All GFOA best practices and advisories are listed on GFOA's website at gfoa.org/best-practices. They are GFOA's most popular resources, relied on by many governments in...
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