GFOA's Committee on Governmental Budgeting and Fiscal Policy.

• Author: Bubness, Matt

GFOA's Committee on Governmental Budgeting and Fiscal Policy--the Budget committee, for short--guides GFOA's best practices and recommendations on a range of topics related to the budget process, financial policies, and budget presentation. Chaired by Scott Fluizenga, director of the Office of Management and Budget for the City of San Antonio, Texas, with Judith Marte, chief financial officer of the Broward County (Florida) School Board, serving as vice chair, the committee also provides advice on broader financial management topics, and members come from a broad range of governments--cities, counties, states, school districts, higher education, and other special purpose districts--and a variety of backgrounds. This diversity of experiences and organizations provides a well-rounded perspective in developing guidance for GFOA members and beyond, and also makes for interesting discussion at the committee's two meetings a year.

BEST PRACTICES

Given the nature of budgeting, in addition to the more general financial management topics the committee addresses, the best practices it develops are numerous and wideranging. The 35 best practices the committee has developed or been actively involved in cover budget policies, budget process, the budget document, and monitoring and performance management.

GFOA's best practices are meant to serve as checklists and practical advice for government professionals who want to evaluate current policies and processes. Budget committee best practices are some of the most-viewed best practices of any type on the GFOA website. (All of the Budget committee's best practices are available at gfoa.org/best-practices/ budgeting.)

Over the last several years, the Budget committee has worked to identify potential gaps in its budget and financial management best practices and related guidance. It initially used the National Advisory Council on State and Local Budgeting (NACSLB) framework as a basis for its evaluation, but the committee realized there was a significant need for best practices offering support on how to manage the budget after development and adoption--the follow-through that is so important to good budgeting. GFOA's best practice on Budget Monitoring helped to fill this gap after it was adopted in 2018.

LATEST COMMITTEE ACTIVITIES

GFOA committees meet twice a year, once just before the GFOA annual conference in the spring/ early summer, and again at a winter meeting in Washington, D.C. At the January 2020...