Improving the budget process.

• Author: Mucha, Michael J.
• Position: Perspectives

For many organizations, and especially governments, the budget process is arguably the most important activity of the year. Determining what is to be achieved and how resources are to be allocated is the first step in delivering services, serving constituents, and achieving results. For finance officers, the process of developing the budget can be as much about using leadership skills and navigating a difficult political environment as it is about analyzing requests, forecasting revenues, and preparing the end document. GFOA understands the importance of the budget and how important it is to our members. Based on results from GFOA's recent member survey, approximately 75 percent of members' responsibilities include the budget--second only to accounting.

GFOA has dedicated this issue of Government Finance Review to helping finance professionals hone their skills and improve their organizations' budget processes. GFOA also has been active in preparing additional resources to assist with governmental budgeting. Through our work with the National Council on State and Local Budgeting and the National Performance Management Advisory Commission, and materials regularly produced by GFOA's Research and Consulting Center and Technical Services Center, members have access to a variety of resources through the GFOA website. Some recent additions...